State ex rel. Miller v. Hutchinson
Supreme Court of Missouri
Appeal from Polk Circuit Court. — Hon. W. I. Wallace, Judge. (1) Any failure to properly return the delinquent list shall in no way affect the lien of the state on delinquent real estate for the taxes unpaid thereon. Revised Statutes, 1889, sec. 7670; State ex rel. v. Schooley, 84 Mo. 454. Nor does it affect the rights of the state to enforce its lien.
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Appeal from Polk Circuit Court. — Hon. W. I. Wallace, Judge. (1) Any failure to properly return the delinquent list shall in no way affect the lien of the state on delinquent real estate for the taxes unpaid thereon. Revised Statutes, 1889, sec. 7670; State ex rel. v. Schooley, 84 Mo. 454. Nor does it affect the rights of the state to enforce its lien. State ex rel. v. Schooley, 84 Mo. 454. Taxes once a lien on property continue a lien until paid and the 'return of the delinquent list in no manner impairs the lien. Mesker v. Koch, 76 Ind. 68; Desty on Taxation, p. 732; State ex rel. v.…
1Opinion of the Court
Black, P., J.
This was an action brought by the collector of Polk county to enforce the state’s lien for *401back taxes. The case was submitted to the circuit court on the following agreed evidence:
“(1) Plaintiff introduces tax bills showing taxes for the years 1878, 1879, 1880, 1882, 1883 and 1884, upon the lands in this suit described, amounting to $16.80, which tax bills'are in regular form.
‘ ‘ ( 2 ) It is shown by the defendants that there were no orders entered of record by the county court at the time the delinquent lists were.returned by the collector, showing that said delinquent lists for…
2Cases cited4 opinions
- Vaughan v. DanielsSupreme Court of Missouri · 1889
- State ex rel. Armstrong v. RauSupreme Court of Missouri · 1887
- State ex rel. Brassfield v. HurtSupreme Court of Missouri · 1892
- State ex rel. Cash v. ScottSupreme Court of Missouri · 1888
3Cited by6 opinions
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909
- State ex rel. Mahan v. Merchants BankSupreme Court of Missouri · 1901
- State ex rel. Wyatt v. VaileSupreme Court of Missouri · 1894
- St. Francis Levee District v. DorrohSupreme Court of Missouri · 1926
- State ex rel. Stotts v. Farmers & Merchants' National BankSupreme Court of Missouri · 1898
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