State ex rel. Koeln v. West Cabanne Improvement Co.
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. George H. Shields, Judge. (1) A valid assessment is a jurisdictional prerequisite to the levy or collection of a tax. Abbott v. Linden- • bower, 42 Mo. 168; State ex rel. v. Thompson, 149 Mo. 455; State ex rel. v. Mission Free School, 162 Mo. 336. And there can be no lawful assessment except in the manner prescribed by law.
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Appeal from St. Louis City Circuit Court. — Hon. George H. Shields, Judge. (1) A valid assessment is a jurisdictional prerequisite to the levy or collection of a tax. Abbott v. Linden- • bower, 42 Mo. 168; State ex rel. v. Thompson, 149 Mo. 455; State ex rel. v. Mission Free School, 162 Mo. 336. And there can be no lawful assessment except in the manner prescribed by law. State ex rel. v. Lesser, 237 Mo. 318; Leavell v. Blades, 237 Mo. 710. (2) The power of taxation is a sovereign right which belongs alone, to the State, and which can be exercised only in pursuance of laws passed by the…
1Opinion of the Court
BROWN, C.
This is a suit by petition in the ordinary form to enforce the lien of the State for general delinquent taxes for the years 1909, 1910 and 1911 against three parcels of land in the City of St. Louis assessed and described as follows:
“Parcel 1. A strip of land in City Block 4539 beginning • at a point in the center line of West Cabanne Place 1323 feet and 6 inches west of the west line of Hamilton Avenue, and extending southwardly parallel with said west line of Hamilton Avenue 245 feet to the south line of Townsend’s Subdivision of West Cabanne, according to a plat recorded in Plat…
2Cases cited9 opinions
- Town of Woodruff Place v. RaschigIndiana Supreme Court · 1897
- People ex rel. Poor v. WellsAppellate Division of the Supreme Court of the State of New York · 1910
- Collier Estate v. Western Paving & Supply Co.Supreme Court of Missouri · 1904
- People ex rel. Toppping v. PurdyAppellate Division of the Supreme Court of the State of New York · 1911
- Capital City Gas Light Co. v. Charter Oak Ins.Supreme Court of Iowa · 1879
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Hayes v. GibbsUtah Supreme Court · 1946
- Alamogordo Improvement Co. v. PrendergastNew Mexico Supreme Court · 1939
- Schlafly v. BaumannSupreme Court of Missouri · 1937
- Doherty v. RiceWisconsin Supreme Court · 1942
- United States v. 11.06 ACRES OF LAND, ETC.District Court, E.D. Missouri · 1950
1 more not listed; retrieve them via the Exa API.