Rolla Special Road District v. Phelps County

The respondent, Road District of Phelps County, sued the County of Phelps for money collected as taxes under an alleged levy of ten cents on one hundred dollars' valuation, made pursuant to Section 7890, Revised Statutes 1929 (10 Mo. Stat. Ann., p. 6765). The trial court entered a judgment for plaintiff and the defendant county appealed.

The evidence disclosed that the Phelps County Court, at its May Term, 1934, entered an order whereby it made, among other tax levies, the following:

"There is levied for County purposes 50¢ on the $100 valuation, being amount necessary for General Revenue…