State ex rel. Hayes v. Seahorn
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — Hon. John W. Henry, Judge. (1) Under our statute no mere irregularity of any kind should invalidate the tax. The fact that the valuation determined by the assessor was placed in the assessment book for the year 1887 under the column headed “Valuation adjusted by the county board of equalization” was a 'mere irregularity.
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Appeal from Jackson Circuit Court. — Hon. John W. Henry, Judge. (1) Under our statute no mere irregularity of any kind should invalidate the tax. The fact that the valuation determined by the assessor was placed in the assessment book for the year 1887 under the column headed “Valuation adjusted by the county board of equalization” was a 'mere irregularity. R. 8. 1889, secs. 7563 and 7708; Black v. McGonigle, 103 Mo. 192; Thomas v. Chapin, 116 Mo. 396; Bailroad v. County Clerk, 57 Mo. 223. (2) The notices delivered to Scruggs to list his property were sufficient. Absolute correctness and…
1Opinion of the CourtBurgess, J.
This suit was begun in the probate court of Jackson by the collector of the revenues of that county against the defendant, as administrator of the estate of Phineas T. Scruggs, to recover the State, *587county, and school personal taxes, assessed and levied for the years 1887, 1888, 1889 and 1890. There was judgment in favor of plaintiff in the probate court, from which defendant appealed to the circuit court of said county, where, upon a trial de novo, there was judgment for defendant; thereupon plaintiff appealed to this court. There was no statement or pleading filed in the cause, other than…
2Cases cited15 opinions
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- Shattuck v. . BascomNew York Court of Appeals · 1887
- Seligman v. RogersSupreme Court of Missouri · 1893
- Brevoort v. . the City of BrooklynNew York Court of Appeals · 1882
- Parish v. . GoldenNew York Court of Appeals · 1866
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3Cited by4 opinions
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- State ex rel. Musser v. BirchSupreme Court of Missouri · 1905
- Champlin v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1933
- Estate of Le Clerc, Superior Court of California, County of San Francisco1887