State ex rel. Brown v. Hamilton
Supreme Court of Missouri
Appeal from Lincoln Circuit Court. — How. H. W. Johnson, Judge. (1) The situs of personal property in this State is, for purposes of taxation, at the domicile of the owner. Sec. 9121, R. S. 1899; State ex rel. v. MeOausland, 154 Mo. 185; State ex rel. v. Renshaw, 166* Mo. 682. (2) The personal property of a deceased person should be taxed at the domicile of such deceased person, and not at the place of residence of his administrator.
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Appeal from Lincoln Circuit Court. — How. H. W. Johnson, Judge. (1) The situs of personal property in this State is, for purposes of taxation, at the domicile of the owner. Sec. 9121, R. S. 1899; State ex rel. v. MeOausland, 154 Mo. 185; State ex rel. v. Renshaw, 166* Mo. 682. (2) The personal property of a deceased person should be taxed at the domicile of such deceased person, and not at the place of residence of his administrator. Stephens v. City of Boonville, 34 Mo. 323. (3) The domicile of a minor child is that of the last surviving parent', and the appointment of a guardian who resides…
1Opinion of the CourtPox, P. J.
TMs case is brought to this court by appeal on the part of the plaintiff from a judgment of the Lincoln County Circuit Court in a suit by the collector of Lincoln county, Missouri, against George A. Hamilton, for the taxes due from the estate of Ms ward, Charles M. Hamilton, a minor, for the years 1897,1898 and 1899. We deem it unnecessary to burden this statement by reproducing the petition in the cause. There were three suits for taxes, one for each of the years as heretofore indicated, and by order of the court they were consolidated. The cause was submitted to the court upon the evidence…
2Cases cited2 opinions
- State ex rel. Hamilton v. BrownSupreme Court of Missouri · 1903
- State ex rel. Ziegenhein v. BurrSupreme Court of Missouri · 1898
3Cited by5 opinions
- School District of Springfield R-12 Ex Rel. Midland Paving Co. v. Transamerica Insurance Co.Missouri Court of Appeals · 1982
- In Re Estate of PattersonMissouri Court of Appeals · 1983
- Hawthorne v. PattersonMissouri Court of Appeals · 1983
- Northern v. McCawMissouri Court of Appeals · 1915
- School District of Springfield R-12 Ex Rel. Midland Paving Co. v. Transamerica Insurance Co.Missouri Court of Appeals · 1982