Legal Opinion

Gibbs v. Southern

Supreme Court of Missouri

Decided May 24, 1893PublishedCited by 16 opinions

Appeal from Barry Circuit Court. — Hon. W. D. Hubbard, Judge. (1) Proceedings to collect taxes are ininviium and against common right and are limited by the constitutional provisions thereon and must haye the support of the constitutional power to tax. (2) A tax levied without a valid assessment j.s void. (3) It was error for the trial court to exclude the “assessment books,” etc.

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Appeal from Barry Circuit Court. — Hon. W. D. Hubbard, Judge. (1) Proceedings to collect taxes are ininviium and against common right and are limited by the constitutional provisions thereon and must haye the support of the constitutional power to tax. (2) A tax levied without a valid assessment j.s void. (3) It was error for the trial court to exclude the “assessment books,” etc. Laws 1872, sec. 212 (211) p. 127; Hziiber v. Pickier, 94 Mo. 386; McClcmahcm v. West, 100 Mo. 321. (4) The error in the petition in the tax suit, reciting that Eli W. Bower was collector is fatal to the judgment…

1Opinion of the Court

Gíántt, P. J.

This is an action of ejectment for ■eighty acres of land, the south half of the southeast quarter of section four (4), in township number twenty-one, range twenty-five, in Barry county, Missouri. Ouster was laid on the thirtieth day of April, 1888, and damages claimed in the sum of $100. The rents and profits were alleged to be of monthly value ■of $10. The defendant pleaded a general denial and ■adverse possession for ten years, to which a general reply was filed. The cause was tried at the October term, 1889. A jury was waived.

Plaintiff’s documentary evideuce consisted of a…

2Cases cited4 opinions

  1. Jones v. DriskillSupreme Court of Missouri · 1887
  2. Allen v. McCabeSupreme Court of Missouri · 1887
  3. Milner v. ShipleySupreme Court of Missouri · 1887
  4. Hill v. SherwoodSupreme Court of Missouri · 1888

3Cited by16 opinions

  1. Harness v. CravensSupreme Court of Missouri · 1894
  2. State ex rel. Green v. HendersonSupreme Court of Missouri · 1901
  3. Tooker v. LeakeSupreme Court of Missouri · 1898
  4. Mangold v. BaconSupreme Court of Missouri · 1910
  5. Morrison v. TurnbaughSupreme Court of Missouri · 1905

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