State ex rel. Shannon County v. Hawkins
Supreme Court of Missouri
Appeal from Shannon Circuit Court. — Hon. W. N. Evans, Judge. The court erred in finding for the defendant and finding that he was entitled to any commission out of the amount collected as back taxes other than the penalty prescribed. Sec. 9260, R. S. 1899. Upon this section he retains five per cent on current taxes. The exception is only as to back taxes.
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Appeal from Shannon Circuit Court. — Hon. W. N. Evans, Judge. The court erred in finding for the defendant and finding that he was entitled to any commission out of the amount collected as back taxes other than the penalty prescribed. Sec. 9260, R. S. 1899. Upon this section he retains five per cent on current taxes. The exception is only as to back taxes. And upon back taxes the collector shall receive commission which shall be added to the face of the tax bill and collected from the party paving such tax as a penalty, in the same manner as other penalties are collected and enforced. R. S.…
1Opinion of the CourtGantt, J.
— This appeal is properly lodged in this court because it involves the construction of the revenue laws of this State and because the county of Shannon is also a party to the action.
*618The action is on the bond of the county collector to recover the penalty of his bond, $30,000, to be satisfied by an execution for $420.27, 'which sum the petition charges the-collector failed and refused to account for at his final and surrendering settlement of revenues by him collected in 1897 and 1898. The answer denied all the allegations of' the petition, and affirmatively pleaded a final settlement in 1898…
2Cases cited2 opinions
- State ex rel. Scotland County v. EwingSupreme Court of Missouri · 1893
- State ex rel. Lawrence County v. ShipmanSupreme Court of Missouri · 1894
3Cited by15 opinions
- Lamar Township v. City of LamarSupreme Court of Missouri · 1914
- State ex rel. Hadley v. AdkinsSupreme Court of Missouri · 1909
- Gilbert v. MalanMissouri Court of Appeals · 1937
- State v. LudwigSupreme Court of Missouri · 1959
- State Ex Rel. County of Buchanan v. FulksSupreme Court of Missouri · 1922
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