State ex rel. Campbell v. Brinkop
Supreme Court of Missouri
Certiorari. (1) It was unlawful to include in the assessment of the shareholders .of the insurance company the shares of stock owned by the insurance company on June 1, 1909, in national banks, in a State bank and in a trust company, the latter two organized under the laws of Missouri and all located in St. Louis, as such shares had already been taxed to the insurance company as the owner thereof and the taxes paid thereon, on behalf of the insurance company, and to include…
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Certiorari. (1) It was unlawful to include in the assessment of the shareholders .of the insurance company the shares of stock owned by the insurance company on June 1, 1909, in national banks, in a State bank and in a trust company, the latter two organized under the laws of Missouri and all located in St. Louis, as such shares had already been taxed to the insurance company as the owner thereof and the taxes paid thereon, on behalf of the insurance company, and to include the same in the assessment of the shareholders of the insurance company was in violation of the constitutional…
1Opinion of the CourtValliant, C. J.
On the petition of relators a writ of certiorari issued to respondents,, requiring them to send up the records held by them showing the assessments for taxes, made by the assessors, of the shares of stock of the American Central Insurance Company, and relators’ appeal therefrom to the board of equalization, and the action of the board on that appeal, to the end that this court may pass judgment on the legality of the assessment which relators claim to be unlawful. In obedience to the writ the records have been sent up. There is no dispute as to the facts.
The American Central Insurance Company…
2Cases cited10 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- Valle v. ZieglerSupreme Court of Missouri · 1884
- Scotland County v. Missouri, Iowa & Nebraska Railway Co.Supreme Court of Missouri · 1877
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3Cited by10 opinions
- Beetschen v. Shell Pipe Line CorporationSupreme Court of Missouri · 1952
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- State Ex Rel. Union Trust Co. v. BuderSupreme Court of Missouri · 1925
- State Ex Rel. Missouri State Life Insurance v. GehnerSupreme Court of Missouri · 1928
- National Bank of Commerce v. AllenDistrict Court, E.D. Missouri · 1914
5 more not listed; retrieve them via the Exa API.