State ex rel. Watson v. Harper
Supreme Court of Missouri
Appeal from St. Louis Court of Appeals. (1) The lien attached when the rate was fixed by the proper authorities, and related back to the initial day of the assessment, and the extension of the tax was a mere mathematical calculation and could not affect the lien already created, although such extension was not made by the county clerk as required by law.
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Appeal from St. Louis Court of Appeals. (1) The lien attached when the rate was fixed by the proper authorities, and related back to the initial day of the assessment, and the extension of the tax was a mere mathematical calculation and could not affect the lien already created, although such extension was not made by the county clerk as required by law. Burroughs on Taxation, pp. 272 and 273, and note; Cooley on Taxation, pp. 258 and 305; Blossom v. Vancourt, 34 Mo. 390; McLaren v. Sheble, 45 Mo. 130. Laws 1867, page 162, sec. 8 (schools, cities, towns, and villages); Rundell v. Lakey, 40 N.…
1Opinion of the Court
Ewing, C.
This was a suit to recover “back taxes” *672•under the law of 1877 (sec. 6832, R. S. 1879). The petition was in the usual form with copy of “back tax bill” duly certified by the collector (sec. 6837) and was for the taxes of 1869 and 1870.
The answer denies each and every allegation of the petition, and further answering says : “That there have not been regularly or duly assessed against defendant for or by reason of real estate owned by or belonging to him, school taxes in the Webster school district for the years 1869, 1870, in the county of St. Louis, amounting to the sum of one…
2Cases cited4 opinions
- Hamilton v. BoggessSupreme Court of Missouri · 1876
- Gaines v. FenderSupreme Court of Missouri · 1884
- McLaren v. ShebleSupreme Court of Missouri · 1869
- Brown v. HarrisSupreme Court of Missouri · 1873
3Cited by5 opinions
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909
- Smith v. RoyseSupreme Court of Missouri · 1901
- State ex rel. Teare v. DunganSupreme Court of Missouri · 1915
- Woods v. JohnsonSupreme Court of Missouri · 1915
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909