Brown v. Harris
Supreme Court of Missouri
Appeal from the St. Louis Circuit Court. The tax books when regularly certified and authenticated afford the same protection to the collector in collecting taxes therein assessed, that a judgment at law does to the Sheriff in enforcing an execution issued thereon. (State vs. Shacklett, 37 Mo., 284; 47 Mo., 463; 43 Mo., 463 ; 49 Mo., 482 ; 50 Mo., 134.) The revenue acts and the school tax acts, being in pari materia taxations, must be construed together and as a whole.
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Appeal from the St. Louis Circuit Court. The tax books when regularly certified and authenticated afford the same protection to the collector in collecting taxes therein assessed, that a judgment at law does to the Sheriff in enforcing an execution issued thereon. (State vs. Shacklett, 37 Mo., 284; 47 Mo., 463; 43 Mo., 463 ; 49 Mo., 482 ; 50 Mo., 134.) The revenue acts and the school tax acts, being in pari materia taxations, must be construed together and as a whole. We must construe the school act of 1867, to mean that when assigning certain duties to the County Clerk, it meant merely the…
1Opinion of the CourtWagner, Judge
Plaintiff brought his action of trespass against the defendant for taking and seizing a package of bank notes.
The defendant justified the seizure on the ground that he was County Collector at the time and that the notes were taken to satisfy the tax bill in his hands, which had been assessed against the plaintiff for school taxes. This fact was put in issue by the replication. It seems, that the County Auditor extended the tax on the assessments, returned and issued the warrant to the Collector, and that the County Clerk had nothing to do with it. The law in force at the time was the act of…
2Cited by7 opinions
- Rousey v. WoodMissouri Court of Appeals · 1892
- Dickson v. RouseSupreme Court of Missouri · 1883
- State ex rel. Watson v. HarperSupreme Court of Missouri · 1884
- Peery v. GillCourt of Appeals of Kansas · 1889
- City of St. Louis ex rel. Duff v. KarrMissouri Court of Appeals · 1900
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