State ex rel. Pearson v. Louisiana & Missouri River Railroad
Supreme Court of Missouri
Appeal from Pike Circuit Court. — Hon. D. H. Eby, Judge. (1) The second count for the taxes for 1897 is disposed of by the decision of this court in State ex rel. v. Railroad, 196 Mo. 523. (2) In 1899' the statute in question was amended, and as amended was carried forward into the revision of 1899' and designated as section 9387. The decision in the above-entitled cause is decisive of this case, and this bridge under the amended statute is not taxable as a separate…
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Appeal from Pike Circuit Court. — Hon. D. H. Eby, Judge. (1) The second count for the taxes for 1897 is disposed of by the decision of this court in State ex rel. v. Railroad, 196 Mo. 523. (2) In 1899' the statute in question was amended, and as amended was carried forward into the revision of 1899' and designated as section 9387. The decision in the above-entitled cause is decisive of this case, and this bridge under the amended statute is not taxable as a separate structure because (1) it is an integral part of defendants’ railroad and has already been taxed as such, and the amended…
1Opinion of the CourtWoodson, J.
The collector of revenues of Pike county instituted this suit against the defendants to collect taxes levied against the railroad bridge over the Mississippi river at Louisiana, Missouri, for the years 1897 to 1901, both inclusive, as a structure separate and apart from the railroad.
The petition was in five counts, one for each year’s taxes so levied. The first, third and fourth counts were dismissed, and a trial was had upon the second and fifth, being for the taxes-for the years 1897 and 1901, respectively, which resulted in a judgment in favor of plaintiff, and defendants duly appealed to…
2Cases cited4 opinions
- Lamar Water & Electric Light Co. v. City of LamarSupreme Court of Missouri · 1895
- City of Brookfield v. TooeySupreme Court of Missouri · 1897
- State ex rel. Pearson v. Louisiana & Missouri River RailroadSupreme Court of Missouri · 1906
- Kansas City v. WhippleSupreme Court of Missouri · 1896
3Cited by3 opinions
- State Ex Rel. Union Electric Light & Power Co. v. BakerSupreme Court of Missouri · 1927
- Arkansas Tax Commission v. Crittenden CountySupreme Court of Arkansas · 1931
- Mosher v. BaconSupreme Court of Missouri · 1910