City of Lexington v. Aull
Supreme Court of Missouri
Error to Lafayette Circuit Court. The fifth, sixth and nineteenth sections of a revenue ordinance of the city of Lexington approved May 13,1858, are as follows: “ Sec. 5. Persons owning shares of stock in incorporated companies, taxable by law, are not required to deliver to the assessor a list thereof; but the president, or other chief officer of such corporation, shall deliver to the assessor a list of all shares of stock held therein, and the names of the persons who hold…
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Error to Lafayette Circuit Court. The fifth, sixth and nineteenth sections of a revenue ordinance of the city of Lexington approved May 13,1858, are as follows: “ Sec. 5. Persons owning shares of stock in incorporated companies, taxable by law, are not required to deliver to the assessor a list thereof; but the president, or other chief officer of such corporation, shall deliver to the assessor a list of all shares of stock held therein, and the names of the persons who hold the same. Sec. 6. If the president, or other chief officer of such corporation, fail to comply with the provisions of…
1Opinion of the CourtScott, Judge
This was an action by the City of Lexington, in its corporate capacity, to recover from the defendant, Aull, president of the Farmers’ Bank of Missouri, a penalty of one thousand dollars, imposed by ordinance of the city, for his refusal, in pursuance to said ordinance, to deliver to the assessor of said city a list of the shares of stock held in said bank, and the names of the persons who held the same, for the assessment thereof of said city’s taxes. The taxes were due for the year commencing June 1,1858. The suit was begun in the may- or’s court, where there was a judgment for the city,…
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