State ex rel. Bay v. Citizens State Bank
Supreme Court of Missouri
Appeal from Shannon . Circuit Court. — Hon. W. N. Evans, Judge. (1) Failure of the petition to state a cause of action is available to the defendant at .any time in any conrt, while the ease is pending, either in the trial or appellate oonrt, and whether raised by demurrer or not.
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Appeal from Shannon . Circuit Court. — Hon. W. N. Evans, Judge. (1) Failure of the petition to state a cause of action is available to the defendant at .any time in any conrt, while the ease is pending, either in the trial or appellate oonrt, and whether raised by demurrer or not. R. S. 1909, sec. 1804; Hudson v. Cahoon, 193 Mo. 557. (2) The assessor may obtain of the hank a list of the shareholders, as provided by the statute, but he should make the assessment against the shareholders personally, and has no right to collect the taxes by selling the property of the bank or the shares of other…
1Opinion of the Court
RAILEY, C.
This action was. brought in the name of the' State, by John T. Bay, Collector of the Revenue in Shannon County, Missouri, to recover of defendant, the sum of $127.69, being the balance due as taxes, assessed in June, 1913, against the stockholders of the Birch Tree State Bank, the latter having formerly done a banking business in said county. The tax statement filed with petition indicates on its face that the taxes sued for were assessed against the Birch Tree State Bank, a Missouri incorporated bank, but the *63assessment list for 1913 was offered in evidence by respondent, and it…
2Cases cited24 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Cummings v. National BankSupreme Court of the United States · 1880
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
- New Orleans v. HoustonSupreme Court of the United States · 1886
- Austin v. LoringSupreme Court of Missouri · 1876
19 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- General American Life Insurance v. BatesSupreme Court of Missouri · 1952
- Cowan v. YoungSupreme Court of Missouri · 1920
- Price v. MorrisonSupreme Court of Missouri · 1921
- State Ex Rel. Wyatt v. CantleySupreme Court of Missouri · 1930
- State Ex Rel. Ben Hur Life Assn. v. ShainSupreme Court of Missouri · 1938
1 more not listed; retrieve them via the Exa API.