State ex rel. Ward v. Atchison
Supreme Court of Missouri
Appeal from Clinton Circuit Court. — How. A. D. Bwrnes, Judge. (1) The pecuniary punishment, imposed by the statute, for making a false assessment list, with intent to defraud, is a civil liability. The penal part of the statute is énforcible by indictment.
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Appeal from Clinton Circuit Court. — How. A. D. Bwrnes, Judge. (1) The pecuniary punishment, imposed by the statute, for making a false assessment list, with intent to defraud, is a civil liability. The penal part of the statute is énforcible by indictment. State v. Cannon, 79 Mo. 346; State ex rel.. v. Moss, 69 Mo. 499. If the right to enforce the provisions of section 9150, survived the death of John Ward, then the board of equalization had jurisdiction, their action is final, and not subject to review by the circuit or any other court. Britton v. Steber, 62 Mo. 373; State ex rel. v. Hoyt,…
1Opinion of the CourtBrace, P. J.
This is an appeal from a judgment of the circuit court of Clinton county, in a proceeding in that court by certiorari, quashing a record and proceeding of the board of equalization of said county.
By section 9150, Eevised Statutes 1899, it is provided that: “If any person shall, with intent to defraud, deliver to any assessor a false list of his property, it shall be the duty of the assessor to give notice in writing thereof to the said county boárd of equalization; and the said board shall, on receiving such notice, give notice thereof to the person who shall have furnished such false list,…
2Cases cited2 opinions
- State ex rel. Ferguson v. MossSupreme Court of Missouri · 1879
- State v. CannonSupreme Court of Missouri · 1883