State ex rel. Waller v. Trustees of William Jewell College
Supreme Court of Missouri
Appeal from Clay Circuit Court. — Hon. J. W. Alexander, Judge. (1) The language of the Act of February 22, 1851, under which defendant claims its personal property is exempt from taxation, must be taken in its ordinary and usual sense, and when so read, clearly refers to real estate and not to personal property. R. S. 1899, sec. 4160,- Standard Dictionary; Century Dictionary; 1 Cooley’s Blackstone (3 Ed.) 14; 18 Am. and Eng. Ency.
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Appeal from Clay Circuit Court. — Hon. J. W. Alexander, Judge. (1) The language of the Act of February 22, 1851, under which defendant claims its personal property is exempt from taxation, must be taken in its ordinary and usual sense, and when so read, clearly refers to real estate and not to personal property. R. S. 1899, sec. 4160,- Standard Dictionary; Century Dictionary; 1 Cooley’s Blackstone (3 Ed.) 14; 18 Am. and Eng. Ency. Law, 140, 711; 24 Cyc. 842, 843; State ex rel. v. Wilder, 206 Mo. 549; 14 Am. and Eng. Ency. Law, 1114; 27 Am. and Eng. Ency. Law, 541. (2) Statutes exempting…
1Opinion of the CourtGraves, J.
— This is an action by the collector of Clay county by which it is sought to collect from defendant certain State, county, school and other taxes alleged to be due upon personal property owned or held by defendant. "Defendant filed answer, the necessary portions of which will be noted as required in the course of the opinion.
Plaintiff offered in evidence the back taxbill and rested the case. .Defendant then offered an agreed statement of facts as follows:
“In the trial of the above entitled cause it is hereby agreed between the parties plaintiff and defendant that the following facts are true,…
Also in this document: Per curiam.
2Cases cited11 opinions
- Perry v. StrawbridgeSupreme Court of Missouri · 1908
- City of Indianapolis v. Grand MasterIndiana Supreme Court · 1865
- Keeney v. McVoySupreme Court of Missouri · 1907
- State v. Fisk UniversityTennessee Supreme Court · 1889
- State v. BixmanSupreme Court of Missouri · 1901
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3Cited by10 opinions
- Dickey v. VolkerSupreme Court of Missouri · 1928
- First National Bank of Kansas City v. DanforthSupreme Court of Missouri · 1975
- Washington University v. BaumannSupreme Court of Missouri · 1937
- Pulitzer Publishing Co. v. McNicholsMissouri Court of Appeals · 1913
- Young Men's Christian Ass'n Retirement Fund, Inc. v. CommissionerUnited States Board of Tax Appeals · 1929
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