State ex rel. Lehner v. Fullerton
Supreme Court of Missouri
Appeal from Gape Girardeau Gov/rt of Common Pleas. Hon. Alex. Ross, Judge. (1) No assessment was made of said property as required by law. The assessor back-assessed said property without calling upon said defendant for his assessment and when not finding him did not leave a written notice with some member of his family as he was required by law.to do.
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Appeal from Gape Girardeau Gov/rt of Common Pleas. Hon. Alex. Ross, Judge. (1) No assessment was made of said property as required by law. The assessor back-assessed said property without calling upon said defendant for his assessment and when not finding him did not leave a written notice with some member of his family as he was required by law.to do. R. S. 1889, secs. 7531 and 7532; Rich Hill Coal Co. v. Neptune, 19 Mo. 438. (2) To recover there must be a legal assessment and there having been no assessment as required above there can be no delinquent taxes. State ex rel. v. Scott, 96 Mo.…
1Opinion of the CourtWilliams, J.
This is a suit to enforce a lien for taxes for the years 1884 to 1889, inclusive, upon certain lots in the city of Cape Girardeau, now belonging to defendant.
These lots were not assessed at the regular time for making assessments for those years, but were erroneously omitted from the assessor’s books. The defendant bought them at a sale under a deed of trust in the year 1889. The trustee, at defendant’s request, inquired of the collector whether there were- any delinquent taxes upon the property, and was informed that there were none. He repeated the collector’s statement to defendant before…
2Cases cited5 opinions
- Tallman v. City of JanesvilleWisconsin Supreme Court · 1863
- State ex rel. Trammel v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1890
- State ex rel. Lewellen v. SchooleySupreme Court of Missouri · 1884
- State ex rel. Board of Education v. County CourtSupreme Court of Missouri · 1889
- Pacific R. R. v. County Clerk of Franklin Co.Supreme Court of Missouri · 1874
3Cited by6 opinions
- City of Beckley v. WolfordWest Virginia Supreme Court · 1927
- State Ex Rel. Jamison v. St. Louis-San Francisco Railway Co.Supreme Court of Missouri · 1927
- State ex rel. Bay v. Citizens State BankSupreme Court of Missouri · 1918
- State ex rel. Hammer v. VogelsangSupreme Court of Missouri · 1904
- Labaddie Bottoms River Protection District v. RandallSupreme Court of Missouri · 1941
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