State ex rel. Halpin v. Powers
Supreme Court of Missouri
Appeal from St. Louis Court of Appeals. Proceeding by certiorari to bring up the record of the board of equalization of the city of St. Louis.
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Appeal from St. Louis Court of Appeals. Proceeding by certiorari to bring up the record of the board of equalization of the city of St. Louis. The petition alleged that in 1876, certain described real estate" of relator, in said city, was valued for taxation at a specific sum; that under the law of this State said x’eal estate was liable to be assessed once in two years only, and that being legally and properly assessed in 1876, it was not again subject to assessment for taxes till the year 1878, yet, notwithstanding this fact, the assessor of the city of St. Louis did, without any authority…
1Opinion of the CourtHough, J.
The assessor in the city of St. Louis assessed the petitioner’s real estate in the year 1877 for the taxes of 1878. On appeal to the board of equalization of the city of St. Louis, the petitioner sought a reduction of the valuation, because, as he alleged, it was greater than that fixed upon it in former years, and greater than its actual cash value. The valuation was reduced ten per cent. The petitioner now brings this assessment before us, and alleges that the same'is illegal and void ; that under the law real estate can only be assessed biennially, that the valuation of the petitioner’s…
2Cases cited1 opinion
- State ex rel. Lathrop v. DowlingSupreme Court of Missouri · 1872
3Cited by7 opinions
- State Ex Rel. St. Louis Union Trust Co. v. NeafSupreme Court of Missouri · 1940
- State ex rel. Harrah v. CauthornMissouri Court of Appeals · 1890
- State Ex Rel. Chase v. CalvirdSupreme Court of Missouri · 1930
- State Ex Rel. Lane v. CorneliSupreme Court of Missouri · 1941
- State ex rel. Rosenblatt v. New Lindell Hotel Co.Missouri Court of Appeals · 1881
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