Legal Opinion

State ex rel. Koeln v. Scullin

Supreme Court of Missouri

Decided December 21, 1915Published

Appeal from St. Louis City Circuit Court. — Hon. George G. Hitchcock, Judge. (1) The power to make an-assessment is vested only in the district assessor. The President of the Board of Assessors has the power neither to make nor raise nor double an assessment.

Read the full summary

Appeal from St. Louis City Circuit Court. — Hon. George G. Hitchcock, Judge. (1) The power to make an-assessment is vested only in the district assessor. The President of the Board of Assessors has the power neither to make nor raise nor double an assessment. R. S. 1909, secs. 11352, 11353, 11518; City Charter, art. 5', secs. 16, 18; State ex rel. v. Alt, 224 Mo.. 493; State ex. rel. v. Dillon, 87 Mo. 487; Western Ranches v. Custer Co., 72 Pac. 659; Land Co. v. Custer Co., 72 Pac. 662; Rich Hill Co. v, Neptune, 19 Mo. App. 442. (2) A p-rima-facie case made does not place upon the defendant…

1Opinion of the CourtWoodson, J.

The respondent instituted this suit in the circuit court of the city of St. Louis against the appellant to recover delinquent personal taxes for the year 1910.

The trial resulted in a judgment in favor of the former and against the latter for the sum of $32,154.48 taxes and $1607.72, for costs and attorneys’ fees. In due time and proper form the appellant appealed the cause to this court.

"Under the view we take of the case it will be necessary to decide but one of the numerous propositions presented by this record for determination, and we will therefore state such of the facts of the case as…

2Cases cited4 opinions

  1. Western Ranches, Ltd. v. County of CusterMontana Supreme Court · 1903
  2. State ex rel. Francis v. DillonSupreme Court of Missouri · 1885
  3. Matador Land & Cattle Co. v. County of CusterMontana Supreme Court · 1903
  4. State ex rel. Carleton Dry Goods Co. v. AltSupreme Court of Missouri · 1909

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API