State Ex Rel. State Tax Commission v. Crawford.
Supreme Court of Missouri
Mandamus. (1) Statutes in pari materia are those which relate to the same person or thing, or to the same class of persons or things.
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Mandamus. (1) Statutes in pari materia are those which relate to the same person or thing, or to the same class of persons or things. The acts creating the State Tax Commission and providing for assessing and collecting income tax relate to same subject-matter, namely, taxation and revenue, and should be interpreted together. 36 Cyc. 1.147; State ex rel. v. Clark, 54 Mo. 218; State ex rel. v. Klein, 116 Mo. 267; State ex rel. v. Slover, 126 Mo. 659; G-rimes v. Reynolds, 184 Mo. 688; Glaser v. Rothchild, 221 Mo. 209; Gasconade County v. Gordon, 241 Mo. 582; Long v. Callaway, 68 Mo. App. 296;…
1Opinion of the CourtJames T. Blair, J.
This is a proceeding by the State Tax Commission to compel the Assessor of Buchanan County to produce the state income tax returns on file in his office and permit them to be inspected by S. H. Smith, who is alleged to be an agent appointed by the Commission and directed by it “to confer with the various assessing officers of the State concerning their administration of the State Income Tax Law and examine the income tax returns filed in” respondent’s office and “to institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of…
2Cases cited3 opinions
- State ex rel. Missouri & Mississippi Railroad v. Macon County CourtSupreme Court of Missouri · 1867
- State ex rel. Attorney General v. HeidornSupreme Court of Missouri · 1881
- State v. GreenSupreme Court of Missouri · 1885
3Cited by8 opinions
- Gas Service Company v. MorrisSupreme Court of Missouri · 1962
- O'Brien v. Sedalia Trust Co.Supreme Court of Missouri · 1928
- Stevens v. Westport Laundry Co.Missouri Court of Appeals · 1930
- In Re Tevis v. FoleySupreme Court of Missouri · 1930
- O'Malley v. Prudential Casualty & Surety Co.Missouri Court of Appeals · 1935
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