Legal Opinion

Anderson v. Harwood

Missouri Court of Appeals

Decided February 2, 1892PublishedCited by 1 opinion

Appeal from the Greene Circuit Court. The respondent was the owner of the property in question, within the meaning of this section, on the first day of June, 1882, and the appellant was not liable for the taxes which became a lien at that date. The taxes become a lien from the time of the assessment, which under the present law is the first day of June of each year.

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Appeal from the Greene Circuit Court. The respondent was the owner of the property in question, within the meaning of this section, on the first day of June, 1882, and the appellant was not liable for the taxes which became a lien at that date. The taxes become a lien from the time of the assessment, which under the present law is the first day of June of each year. R. S. 1889, secs. 7569, 7552; Anderson v. Holland, 40 Mo. 600; Blossom v. Yan Court, 34 Mo. 390 ; McLarcer v. 8/ielbe, 45 Mo. 130. A vendee of real estate in possession under a contract of sale, as between himself and vendor, is…

1Opinion of the Court

Roarbauer, P. J.'

This controversy is about the fact whether, as between themselves, the plaintiff or defendant is liable to pay the taxes assessed in June, 1882, against a certain piece of land which the defendant sold to the plaintiff in that year. It is conceded that the contract of sale was made in April, 1882, and that all its terms were then agreed upon between the parties. The purchase price according to the plaintiff’s testimony was $8,000, and according to the defendant’s testimony $8,000 and the crops of 1882. Of this süm the plaintiff paid to the defendant $1,000 at once. In order…

2Cases cited2 opinions

  1. Farber v. PurdySupreme Court of Missouri · 1879
  2. Leach v. GoodeSupreme Court of Missouri · 1854

3Cited by1 opinion

  1. Bowls v. Oklahoma CitySupreme Court of Oklahoma · 1909

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