State ex rel. Walker v. Rebenack
Supreme Court of Missouri
Quo Warranto. (1) The merchants’ license tax authorized by Revised Statutes, section 6899, is a personal property tax and merchant licenses are taxable for school purposes, and the school board of the city of St. Louis has power to levy a tax upon them. State ex rel. v. Tracy, 94 Mo. 217; State ex rel. v. Kinney, 48 Mo. 374. (2) A license fee is a tax.
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Quo Warranto. (1) The merchants’ license tax authorized by Revised Statutes, section 6899, is a personal property tax and merchant licenses are taxable for school purposes, and the school board of the city of St. Louis has power to levy a tax upon them. State ex rel. v. Tracy, 94 Mo. 217; State ex rel. v. Kinney, 48 Mo. 374. (2) A license fee is a tax. St. Louis v. Spiegel, 90 Mo. 587. (3) Indirect taxes may be said to embrace taxes upon imports, excise taxes, and license and occupation taxes. Veaxie Bank v. Fenno, 8 Wall. (U. S.) 533; Scholey v. Bew, 23 Wall. (U. S.) 331. (4) A tax upon…
1Opinion of the CourtGantt, J.
This is a proceeding by quo warranto, by the attorney general in his official character, to oust the respondent from the office of school director in the board of president and directors of the St. Louis public schools, into which it is alleged he has intruded himself without authority of law.
The respondent, in his return, claims title to said office by virtue of an election held on the third day of March, 1896, in the third school district of the city of St. Louis, under and by virtue of the orders of said board of president and directors of St. Louis public schools, at which said election…
2Cases cited1 opinion
- State ex rel. Board of President of the St. Louis Public Schools v. TracySupreme Court of Missouri · 1887
3Cited by1 opinion
- State ex inf. Sutton v. FasseSupreme Court of Missouri · 1905