State Ex Rel. Jamison v. St. Louis-San Francisco Railway Co.

Action by the Collector of Revenue of Shannon County to collect taxes claimed to be due said county from appellant, together with interest, penalty and attorney’s fees. The venue was changed to Carter County. There the trial court entered judgment for plaintiff' and defendant was granted an appeal to this court. The disposition of the appeal involves a construction of the revenue laws of this State; hence our appellate jurisdiction.

Respondent contends that Shannon County was entitled in- 1923 to levy for county purposes a rate of fifty cents on each one hundred dollars of assessed valuation.…