City of St. Louis v. Wiggins Ferry Co.
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. The City of St. Louis has authority under its charter to levy and collect, within the city, taxes not exceeding one per centum upon all property made taxable by law for State purposes. Shares of stock and all other interests held in steamboats, keel boats, wharf boats, and all other vessels, are made taxable bylaw for State purposes — Sess.
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Appeal from St. Louis Circuit Court. The City of St. Louis has authority under its charter to levy and collect, within the city, taxes not exceeding one per centum upon all property made taxable by law for State purposes. Shares of stock and all other interests held in steamboats, keel boats, wharf boats, and all other vessels, are made taxable bylaw for State purposes — Sess. Acts 1860-61, p. 62. The defendant, not being a corporation created by the laws of this State, is to be regarded as a non-resident, and its property in the possession of, or managed, regulated and controlled by its…
1Opinion of the Court
Holmes,
Judge, delivered the opinion of the court.
The cause was submitted to the court below upon an agreed state of facts. Judgment was given for the defendant, and the plaintiff brings the case up by appeal.
The substantial question is, whether the ferry boats of this company plying between the city and the Illinois shore, across the river, are subject to taxation here for city purposes as personal property situated within the city limits.
The company was chartered by the Legislature of Illinois, and had a principal office in this city, where the president and other chief officers, including…
2Cases cited6 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Farnsworth v. Terre-Haute, Alton & St. Louis RailroadSupreme Court of Missouri · 1859
- City of New Albany v. MeekinIndiana Supreme Court · 1852
- City of St. Joseph v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1867
- International Life Assurance Society v. CommissionersNew York Supreme Court · 1858
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- Leavell v. BladesSupreme Court of Missouri · 1911
- State Ex Rel. Henning v. WilliamsSupreme Court of Missouri · 1939
- Slavens v. South Pacific RailroadSupreme Court of Missouri · 1873
- Herryford v. Ætna InsuranceSupreme Court of Missouri · 1868
20 more not listed; retrieve them via the Exa API.