State ex rel. Wyatt v. Vaile
Supreme Court of Missouri
Appeal from Jackson Circuit Court, — Hon. R. H. Field, Judge. (1) Of the necessity for a legal assessment no question can be made. Taxes by valuation can not be apportioned without it. It is the foundation of all which follows it. Without a valid assessment taxes levied have no support and are nullities.
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Appeal from Jackson Circuit Court, — Hon. R. H. Field, Judge. (1) Of the necessity for a legal assessment no question can be made. Taxes by valuation can not be apportioned without it. It is the foundation of all which follows it. Without a valid assessment taxes levied have no support and are nullities. Cooley on Taxation [1 Ed.], p. 260; The State ex rel. v. Cook, 82 Mo. 185; State ex'rel. v. Schooley, 84 Mo. 442; State ex rel. v. Railroad, 114 Mo. 1. (2) Real estate is assessed but once in two years. Such assessment is the basis of taxation for the next two years succeeding. The assessment…
1Opinion of the CourtBlack, P. J.
The collector of Jackson county brought this suit to recover delinquent taxes for the years 1888 and 1889,. on eight or nine parcels of land owned by defendant. The cause was tried before the court without a jury, resulting in a judgment for the plaintiff for $2,048.
*391. The plaintiff put in evidence the tax bills and rested. To defeat thq prima facie case thus made, the defendant called the deputy county clerk, who produced the delinquent list for 1888, and testified that the collector returned it to the county court on^the nineteenth day of March, 1889. With the records of the county coui’t…
2Cases cited11 opinions
- Belkin v. RhodesSupreme Court of Missouri · 1882
- Wells, Fargo & Co. v. State Board of EqualizationCalifornia Supreme Court · 1880
- Allen v. SalesSupreme Court of Missouri · 1874
- Avery v. City of East SaginawMichigan Supreme Court · 1880
- Sherlock v. Village of WinnetkaIllinois Supreme Court · 1873
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Board of County Commissioners v. State Board of EqualizationSupreme Court of Oklahoma · 1961
- In Re Appeal of McNealSupreme Court of Oklahoma · 1912
- State ex rel. Johnson v. Merchants & Miners BankSupreme Court of Missouri · 1919
- State Ex Rel. City of St. Louis v. CaulfieldSupreme Court of Missouri · 1933
- Bell v. MeekerIndiana Court of Appeals · 1906
14 more not listed; retrieve them via the Exa API.