St. Louis Building & Savings Ass'n v. Lightner
Supreme Court of Missouri
Jlppeal from St. Louis Circuit Court. I. Tbe assessment and tax bill upon which this levy was made are utterly void upon their face, because: (a) All the assessment, including the §70,500 of United States bonds, was upon capital stock of the corporation, and the whole of it was void as unauthorized by law.
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Jlppeal from St. Louis Circuit Court. I. Tbe assessment and tax bill upon which this levy was made are utterly void upon their face, because: (a) All the assessment, including the §70,500 of United States bonds, was upon capital stock of the corporation, and the whole of it was void as unauthorized by law. If there could be any assessment against said corporation whatever, under the law as it then existed, it could only be for so much property specifically stated in the assessment as so much property “in excess of capital stock” distinctly stated to be assessed as such. (5) That portion of…
1Opinion of the CourtBliss, Judge
This case has been once before us, and is reported in 42 Mo. 421; it has been again tried, and under the following instruction a verdict was given and judgment was rendered for defendant:
“ The court declares the law in the above-named case to be that even though the assessment of the capital stock of the plaintiff was not in accordance with the mode prescribed for assessing a tax against corporations, yet if the proper officers did assess the tax and place the tax bills in the hands of defendant for collection, and he was the proper person to collect taxes and was authorized by law to make…
2Cases cited2 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- St. Louis Building & Savings Ass'n v. LightnerSupreme Court of Missouri · 1868
3Cited by11 opinions
- State ex rel. Circuit Attorney v. County CourtSupreme Court of Missouri · 1873
- State ex rel. Davis v. RogersSupreme Court of Missouri · 1883
- Tyler v. Cass CountyNorth Dakota Supreme Court · 1890
- Walden v. DudleySupreme Court of Missouri · 1872
- Henry v. BellSupreme Court of Missouri · 1881
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