Heman Construction Co. v. Wabash Railroad
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon* Daniel G. Taylor, Judge. (1) One claiming exemption from taxation sustains the burden of proving specifically the authority by which the exemption is made.
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Appeal from St. Louis City Circuit Court. — Hon* Daniel G. Taylor, Judge. (1) One claiming exemption from taxation sustains the burden of proving specifically the authority by which the exemption is made. The charter of St. Louis, by authority of which this tax was levied and assessed, provides that “the remaining three-fourths of the cost so ascertained shall be levied and assessed as a special tax upon all the property in the district to be defined and bounded as hereinafter provided.” There is no exemption of railroad property or railroad right of way in the charter. Charter, art. 6, sec.…
1Opinion of the CourtBurgess, J.
This is a suit on a special taxbill, for street improvement, issued by the city of St. Louis in favor of the plaintiff, against real property in said city owned in fee by the defendant railroad company, and upon which the other defendants in the case hold incumbrances by way of deeds of trust, part of which property is used by said defendant railroad company as part of its right of way over which it operates trains. The origin of the special taxbill was the enactment of an ordinance by the Municipal Assembly of the city of St. Louis, providing for the paving of Audubon avenue with vitrified…
2Cases cited38 opinions
- French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
- Spencer v. MerchantSupreme Court of the United States · 1888
- City of Bridgeport v. New York & New Haven RailroadSupreme Court of Connecticut · 1869
- Webster v. FargoSupreme Court of the United States · 1901
- Farrar v. City of St. LouisSupreme Court of Missouri · 1883
33 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Rutledge v. City of EurekaCalifornia Supreme Court · 1925
- Byam v. Kansas City Public Service Co.Supreme Court of Missouri · 1931
- In Re Assessment for Improving Superior StreetSupreme Court of Minnesota · 1927
- Des Moines City Railway Co. v. City of Des MoinesSupreme Court of Iowa · 1916
- In the Matter of Chicago and North Western Railway CompanyWyoming Supreme Court · 1952
23 more not listed; retrieve them via the Exa API.