State ex rel. Pehle v. Stamm
Supreme Court of Missouri
Appeal from Eranklin Circuit Court. — Hon. Rudolph Hirzel, Judge. (1) “A tax is an impost or duty levied upon the owners of property, in invitum, for the support of the government. It can only be levied and assessed in the strict mode provided by the statute authorizing its levy and assessment.
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Appeal from Eranklin Circuit Court. — Hon. Rudolph Hirzel, Judge. (1) “A tax is an impost or duty levied upon the owners of property, in invitum, for the support of the government. It can only be levied and assessed in the strict mode provided by the statute authorizing its levy and assessment. It is not even a debt in the sense that it can be collected in any ordinary suit at law, unless the statute specifically provides for that mode of collection.....There is no such thing as an equitable or liberal construction of a statute creating a tax, or providing for its assessment of collection. On…
1Opinion of the CourtRobinson, J.
Action to recover delinquent taxes on certain property of defendants for the year 1892 and 1893, brought to the circuit court of Eranklin county, and tried by the court, a jury having been waived and judgment rendered in favor of the relator. Erom this judgment defendant has appealed to this court.
The essential facts of the case are these: October 14, 1892, the assessor of Eranklin county called upon defendant, á resident of that county, and requested of him a list of his property for assessment. Defendant, in the presence and with the assistance of the assessor, at once made out a list of…
2Cases cited4 opinions
- State ex rel. Gracy v. Bank of NeoshoSupreme Court of Missouri · 1894
- State ex rel. Miller v. HutchinsonSupreme Court of Missouri · 1893
- State ex rel. Dobbins v. ReedSupreme Court of Missouri · 1900
- State ex rel. Ziegenhein v. SpencerSupreme Court of Missouri · 1893
3Cited by2 opinions
- Columbia Terminals Co. v. KoelnSupreme Court of Missouri · 1928
- City of Kansas City ex rel. Elliott v. HolmesMissouri Court of Appeals · 1907