State ex rel. Karrenbrock v. Mississippi Valley Trust Co.
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Row. Walter B. Douglas, Judge. (1) While the State may present its claim for taxes, it is not compelled to do so; it is the duty of the executor to pay the taxes without any demand therefor being presented to the court for allowance. R. S. 1899', see. 184, subd. 3; secs.. 4259, 4260' and 9246; State ex rel. y. Tittmann, 103 Mo. 553, 119 Mo. 661; State ex rel. v. Burr, 143 Mo. 209; State ex rel. v. Donaldson, 28 Mo.
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Appeal from St. Louis City Circuit Court. — Row. Walter B. Douglas, Judge. (1) While the State may present its claim for taxes, it is not compelled to do so; it is the duty of the executor to pay the taxes without any demand therefor being presented to the court for allowance. R. S. 1899', see. 184, subd. 3; secs.. 4259, 4260' and 9246; State ex rel. y. Tittmann, 103 Mo. 553, 119 Mo. 661; State ex rel. v. Burr, 143 Mo. 209; State ex rel. v. Donaldson, 28 Mo. App. 192; United States v. Hahn, 37 Mo. App. 584; Kansas City v. Simpson, 90 Mo'. App. 50; Bonaparte v. State, 63 Md. 465; United States…
1Opinion of the CourtLamm, J.
Judgment going in favor of defendant in a tax suit, plaintiff appealed. Defendant was sued in its individual capacity for the recovery of a personal judgment for taxes levied upon $142,760 of personal property for the year 1897. On that assessed valuation was levied $356.90 State and State interest tax, $713.80 county tax, and $499.66 school tax — aggregat*479ing $1,570.36. The case has troublesome and singular features.
The petition was filed on the 31st of December, 1902 — one day before the taxes became uncollectible by limitation (R. S. 1899, sec. 9246). After alleging relator was collector of…
2Cases cited8 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Prince v. BartlettSupreme Court of the United States · 1814
- Greeley v. Provident Savings BankSupreme Court of Missouri · 1889
- State ex rel. Ziegenhein v. TittmannSupreme Court of Missouri · 1890
- State ex rel. Ziegenhein v. BurrSupreme Court of Missouri · 1898
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Tucker v. BrownWashington Supreme Court · 1944
- Hammond v. WheelerSupreme Court of Missouri · 1961
- Hartnett v. Langan.Supreme Court of Missouri · 1920
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
- State Ex Rel. Dryden v. ThymMissouri Court of Appeals · 1955
14 more not listed; retrieve them via the Exa API.