State ex rel. Pullman Palace Car Co. v. St. Louis County
Supreme Court of Missouri
Appeal from St. Louis Court of Appeals. This proceeding, first in the county court, and then by certiorari in the circuit court, was the proper remedy in such case. State ex rél.
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Appeal from St. Louis Court of Appeals. This proceeding, first in the county court, and then by certiorari in the circuit court, was the proper remedy in such case. State ex rél. Leé s Administrator v. St. Louis County Court, 47 Mo.. 599. (2) These cars were part of the rolling stock of the railroads in question, and were assessable only under the provisions of the act of March 10, 1871 (Laws, p. 56). Said act.was intended to provide a mode for taxing every kind of railroad property throughout this state, which should be not only' uniform, but exclusive of all other modes of taxing such…
1Opinion of the CourtHenry,C. J.
■“ The only question which arises upon this record is whether, under the act of March 10, 1871, relating to the taxation of railroad property, the cars of the Pullman Palace Car Company, which were leased by such company to certain railroads in this state, and operated by such railroads as a part of their rolling stock, were taxable as the property of such railroads ; or, whether, under the general revenue law, then in force, such property might lawfully be assessed for taxation by the assessor of St. Louis county, in which the Pullman Palace Car Company had its chief office for the state of…
2Cited by3 opinions
- State ex rel. Wilson v. First National BankSupreme Court of Missouri · 1904
- American Manufacturing Co. v. City of St. LouisSupreme Court of Missouri · 1911
- Noll v. MorganMissouri Court of Appeals · 1899