Thomas v. Chapin
Supreme Court of Missouri
Appeal from Howell Circuit Court.Joseph CRAVENS) Judge. (1) The tax book is the warrant or execution for the collector, and under which he acts, and must show all the jurisdictional facts to make it a valid warrant. (2) There must be an assessor’s book made out by the county assessor, the first part to be known as the real-estate book, and the second part to be known as the personal book, and then must be verified by the assessor.
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Appeal from Howell Circuit Court.Joseph CRAVENS) Judge. (1) The tax book is the warrant or execution for the collector, and under which he acts, and must show all the jurisdictional facts to make it a valid warrant. (2) There must be an assessor’s book made out by the county assessor, the first part to be known as the real-estate book, and the second part to be known as the personal book, and then must be verified by the assessor. Revised Statutes, 1889, secs. 7552, 7553, 7571. (3) The tax books shall be made out by making a fair copy of the assessor’s books, which would mean all the real and…
1Opinion of the CourtBrace, J.
This is an action of replevin instituted by the plaintiff against the collector of Howell county, to recover certain personal property levied upon for taxes. The judgment of the trial court was for the defendant and the plaintiff appeals.
There is no dispute about the facts, and the only •question in the case can be decided upon the instructions.
For the plaintiff the court gave the following instruction: “The court declares the law to be that the Revised, Statutes of 1889, only authorized one assessmentbook, and that the same must be bound in one volume. The first part to contain the land list…
2Cases cited1 opinion
- French v. EdwardsSupreme Court of the United States · 1872
3Cited by4 opinions
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909
- State ex rel. Gracy v. Bank of NeoshoSupreme Court of Missouri · 1894
- St. Francis Levee District v. DorrohSupreme Court of Missouri · 1926
- State ex rel. Gibson v. LounsberrySupreme Court of Missouri · 1894