State ex rel. Dowell v. Renshaw
Supreme Court of Missouri
Appeal from Callaway Circuit Court. — lion. John A. Uockaday, Judge. (1) The petition does not state the cause of action. Well-shear v. Kelley, 69 Mo. 343; State ex rel. v. Hoyt, 123 Mo. 348; Thompson v. Gardner, 10 Johns. 404; Lockhart v. Houston, 45 Tex. 317; 2 Desty on Taxation, 692 and 706-712; R. S. 1899, secs. 9246, 9247, 9253, 9273, 9315. (2) The collector’s taxbill read in evidence is not the bill required by law for personal taxes.
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Appeal from Callaway Circuit Court. — lion. John A. Uockaday, Judge. (1) The petition does not state the cause of action. Well-shear v. Kelley, 69 Mo. 343; State ex rel. v. Hoyt, 123 Mo. 348; Thompson v. Gardner, 10 Johns. 404; Lockhart v. Houston, 45 Tex. 317; 2 Desty on Taxation, 692 and 706-712; R. S. 1899, secs. 9246, 9247, 9253, 9273, 9315. (2) The collector’s taxbill read in evidence is not the bill required by law for personal taxes. R. S. 1899, secs. 9246, 9247, 9253, 9273, 9315; State ex rel. v. Burr, 143 Mo. 209. (3) The notes of the defendant were not taxable in this State. R. S.…
1Opinion of the CourtMarshall, J.
This is an action to recover back taxes, on personal property, for the year 1896. The defense is that the defendant was not, on June 1, 1895, a resident of Audrain county, and never had been such resident, but that he was at that time a resident of Albemarle county, Virginia. The court instructed the jury that the plaintiff could not recover if the defendant was a resident of Virginia at that time. The jury, however, found for the plaintiff, and the defendant appealed. The facts and the law will be discussed together for the sake of simplicity and for a better understanding of the case.
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2Cited by3 opinions
- State ex rel. Kelly v. ShepherdSupreme Court of Missouri · 1909
- State Ex Rel. White v. FendorffSupreme Court of Missouri · 1927
- State ex rel. Collector of Knox County v. BunceMissouri Court of Appeals · 1915