State ex rel. Gibson v. Lounsberry
Supreme Court of Missouri
Appeal from Newton Circuit Court. — Hon. M. G-. McGregor, Special Judge. (1) The description in assessment and tax bill is not an accurate or intelligible description of the appellant’s land, but is altogether too uncertain to support a tax levy. State v. Railroad, 114 Mo. 1; Lowev. Ekey, 82 Mo. 286; Powers v. Larabee, 49 N. W. Rep. Power v. Boivdle, 54 N. W. Rep. 404. (2) A copy of the original assessor’s book should have been made by the assessor and returned to the court.
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Appeal from Newton Circuit Court. — Hon. M. G-. McGregor, Special Judge. (1) The description in assessment and tax bill is not an accurate or intelligible description of the appellant’s land, but is altogether too uncertain to support a tax levy. State v. Railroad, 114 Mo. 1; Lowev. Ekey, 82 Mo. 286; Powers v. Larabee, 49 N. W. Rep. Power v. Boivdle, 54 N. W. Rep. 404. (2) A copy of the original assessor’s book should have been made by the assessor and returned to the court. Clark v. Crane, 71 Mo. 776; Cooley on Taxation, pp. 284, 285. The greatest strictness prevails in tax proceedings as to…
1Opinion of the CourtBlack, P. J.
This was a suit by the collector of Newton county to enforce the state’s lien, for taxes levied for the year 1890, upon land described in the petition as “the west half of the east fractional half of section 5” etc. Lounsberry and four other persons were made defendants. He filed answer; the other persons made default.
On the trial the plaintiff offered in evidence the tax bill filed with the petition, to which the defendant objected, but the court overruled the objection and the defendant excepted. On this evidence the plaintiff rested his case. The defendant then introduced the whole of the…
2Cases cited3 opinions
- State ex rel. Gracy v. Bank of NeoshoSupreme Court of Missouri · 1894
- State ex rel. Neill v. PhillipsSupreme Court of Missouri · 1890
- Thomas v. ChapinSupreme Court of Missouri · 1893
3Cited by2 opinions
- State ex rel. Barker v. ScottSupreme Court of Missouri · 1917
- State Ex Rel. McMillian v. GuinnSupreme Court of Missouri · 1925