Valle v. Ziegler
Supreme Court of Missouri
Appeal from Bte. Genevieve Circuit Court. — Hon. James-11. Pox, Judge. (1) Equity, will not interfere by injunction to restrain the enforcement of tax proceedings, even where no notice of it has been, given, on the grounds of informalities, irregularities or errors in the assessment of the tax, not affecting the substantial justice of the tax itself, inasmuch as such things do not as a matter of law in any manner vitiate the tax or assessment.
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Appeal from Bte. Genevieve Circuit Court. — Hon. James-11. Pox, Judge. (1) Equity, will not interfere by injunction to restrain the enforcement of tax proceedings, even where no notice of it has been, given, on the grounds of informalities, irregularities or errors in the assessment of the tax, not affecting the substantial justice of the tax itself, inasmuch as such things do not as a matter of law in any manner vitiate the tax or assessment. Meyer v. Rosenblatt, 78 Mo. 496 ; High on Injunctions, sec. 355 ; Cooley on Taxation, pp. 540, 541, 154, 155, and 156; Chicago v.Fravy, 22 111. 34;…
1Opinion of the CourtHenky, C. J.
This suit is to restrain the collector of the state and county revenue of the county of Ste. Grenevieve, from collecting certain taxes in favor of said county and the state, charged against respondent on the tax books for the year 1879. It appears that the assessor for that year did not return the property in question, which consisted of seventy-seven St. Louis water bonds for $1,000 each, and two hundred shares of the capital stock of the Iron Mountain Oonqjany, a manufacturing corporation, but the board of equalization for ■said county, which met and organized in April, 1879, made the…
2Cases cited9 opinions
- Newmeyer v. Mo. & Miss. R. R.Supreme Court of Missouri · 1873
- State ex rel. Circuit Attorney v. County CourtSupreme Court of Missouri · 1873
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- Overall v. RuenziSupreme Court of Missouri · 1877
- Ranney v. BaderSupreme Court of Missouri · 1878
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Verdin v. City of St. LouisSupreme Court of Missouri · 1895
- Stroh v. City of DetroitMichigan Supreme Court · 1902
- Jacobs v. CauthornSupreme Court of Missouri · 1922
- State ex rel. Koeln v. LesserSupreme Court of Missouri · 1911
- State Ex Rel. Union Electric Light & Power Co. v. BakerSupreme Court of Missouri · 1927
15 more not listed; retrieve them via the Exa API.