City of Mexico ex rel. Collector v. Cauthorn
Missouri Court of Appeals
Appeal from Audrain Circuit Court, Hon. Elijah Robinson, Judge. The case is stated in the opinion. I. The authority of the city of Mexico to make the assessment, and levy and collect the tax for which this suit was instituted, is contained in the first clause of section 1, of article 6, of the city charter, and reads as follows: “The city council shall have the power to levy and collect taxes upon all property, real and personal, taxable by law, for state purposes, except…
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Appeal from Audrain Circuit Court, Hon. Elijah Robinson, Judge. The case is stated in the opinion. I. The authority of the city of Mexico to make the assessment, and levy and collect the tax for which this suit was instituted, is contained in the first clause of section 1, of article 6, of the city charter, and reads as follows: “The city council shall have the power to levy and collect taxes upon all property, real and personal, taxable by law, for state purposes, except such as may be exempt by law, within the limits of the corporation, not to exceed one per cent, upon the assessed value…
1Opinion of the CourtPhilips, P. J.
This is an action to recover from the estate of Daniel Corker, deceased, the sum of one hundred and fifty dollars, alleged to be owing to the city of Mexico, a municipal corporation, as taxes against said estate.
The evidence tended to show, and so the court found, that, at the time of the testator’s death, he was domiciled inside the corporate limits of the city of Mexico ; he died testate, and Cauthorn became executor of the estate, and, as such, took charge of the assets; Cauthorn was not a resident of the said city ; the taxes claimed were assessed for the year 1885, while the estate,…
2Cases cited2 opinions
- Apitz v. Missouri Pacific Ry. Co.Missouri Court of Appeals · 1885
- Harlan v. Wabash, St. Louis & Pacific Ry. Co.Missouri Court of Appeals · 1885
3Cited by2 opinions
- Cooper v. ScyocMissouri Court of Appeals · 1904
- Kirby v. Wabash Railway Co.Missouri Court of Appeals · 1900