State ex rel. Harvey v. Cook
Supreme Court of Missouri
Appeal from Andrew Circuit Court. — Hon. H. S. Kelley, J udge. The assessment for 1873 was not verified as required by law. Wag. Stat., § 61, chap. 118. It is nowhere provided that the assessment may be divided into two books, nor that a certificate attached to one book shall sufficiently authenticate some other book. Onebook,tlie land assessment ■one, must be treated as not certified to.
Read the full summary
Appeal from Andrew Circuit Court. — Hon. H. S. Kelley, J udge. The assessment for 1873 was not verified as required by law. Wag. Stat., § 61, chap. 118. It is nowhere provided that the assessment may be divided into two books, nor that a certificate attached to one book shall sufficiently authenticate some other book. Onebook,tlie land assessment ■one, must be treated as not certified to. Newell v. Smith, 38 Wis. 39. For 1874 no assessment whatever of lands was made or returned. The assessment of 1873 could not supply the place of a new assessment altogether for 1874. Wag. Stat. 1872, chap.…
1Opinion of the CourtSherwood, J.
Action brought in 1878 for taxes due on certain land, for the years 1873 and 1874. Section 61, 2 Wag. Stat. 1170 provides that: “The assessor shall make out and return to the county court, on or before the 20th day of January in every year, a fair copy of the assessor’s book, verified by his affidavit annexed thereto in the following words, etc.” This section so far as quoted shows in plain and unambiguous language that there is but one book authorized by this section, and further on the section shows that the book to be made out by the assessor is to contain lists of both real and personal…
2Cases cited5 opinions
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- Sibley v. SmithMichigan Supreme Court · 1853
- Plumer v. Board of SupervisorsWisconsin Supreme Court · 1879
- Johnson v. . ElwoodNew York Court of Appeals · 1873
- Town of Warrensburg ex rel. Colbern v. MillerSupreme Court of Missouri · 1882
3Cited by8 opinions
- St. Louis & San Francisco Railway Co. v. AppersonSupreme Court of Missouri · 1888
- Pike v. MartindaleSupreme Court of Missouri · 1886
- Howard v. HeckSupreme Court of Missouri · 1885
- State ex rel. Howard v. Estate of TimbrookSupreme Court of Missouri · 1912
- State ex rel. Lewellen v. SchooleySupreme Court of Missouri · 1884
3 more not listed; retrieve them via the Exa API.