Dolman v. Pitt
Missouri Court of Appeals
Appeal from Buchanan Circuit Court. — Hon. Henry M. Ramey, Judge. (1) All payments by cheek are conditional payments. So all receipts and acquittances given for checks are conditional receipts or acquittances. There is nothing in the policy of the law, and especially nothing in the statute involved, which gives to a tax collector any rights superior to those of all other persons who accept checks.
Read the full summary
Appeal from Buchanan Circuit Court. — Hon. Henry M. Ramey, Judge. (1) All payments by cheek are conditional payments. So all receipts and acquittances given for checks are conditional receipts or acquittances. There is nothing in the policy of the law, and especially nothing in the statute involved, which gives to a tax collector any rights superior to those of all other persons who accept checks. A check may be, as against the payee, countermanded at any time before it is paid. Albers v. Bank, 85 Mo. 173; 1 Morse on Banks and Banking (3 Ed.), sec. 398; Kahl v. Love, 37 N. J. 5. (2) It is…
1Opinion of the CourtEllison, J.
Plaintiff at the date of the transaction which resulted in this litigation was collector of taxes for the city of St. Joseph. Defendant, a lawyer, was a citizen of the city assessed with taxes, both real and personal. The evidence in his behalf tends to show that he conceived that the personal tax was, for some reason, unjust and illegal and he determinedmot to pay it. He went to plaintiff’s office with a pencil memoranda of his real estate and handed it to plaintiff and asked him to make out his receipt for the taxes. Plaintiff made a remark to him showing that he (plaintiff) *135understood that…
2Cited by2 opinions
- State ex rel. Pabst Brewing Co. v. KoteckiWisconsin Supreme Court · 1916
- McArdle v. RobertsonSouth Dakota Supreme Court · 1945