State ex rel. Hayes v. Snyder
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — HoN. J. H. Slover, Judge. (1) The assessment of the taxes against the real estate owned by the defendants created a personal liability against them for the taxes. E. S. 1889, sec. 7569; Burrows on Taxation, sec. 7, p. 4; Cooley on Taxation [2 Ed.], p. 354; 2 Desty on Taxation, p. 706. (2) The State can collect said taxes by a suit, as in this case.
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Appeal from Jackson Circuit Court. — HoN. J. H. Slover, Judge. (1) The assessment of the taxes against the real estate owned by the defendants created a personal liability against them for the taxes. E. S. 1889, sec. 7569; Burrows on Taxation, sec. 7, p. 4; Cooley on Taxation [2 Ed.], p. 354; 2 Desty on Taxation, p. 706. (2) The State can collect said taxes by a suit, as in this case. R. S. 1889, sec. 6508; Cooley on Taxation [2 Ed.], p. 435; Burrows on Taxation, sec. 105, p. 253; lb., p. 272; Perry County v. Railroad, 58 Ala. 563; State of Texas v. Williams, 8 Tex. 384; Sherwin v.…
1Opinion of the CourtBurgess, J.
This is an action at the relation of Hayes, collector of Jackson county, begun in the circuit court of that county to recover personal judgment against defendants for the amount of taxes assessed against certain real estate in Kansas City, of which they were the owners on the first day of June, 1891.
The case was tried upon the following agreed statement: “It is agreed and admitted by the parties to this action that the defendants were the owners of the real property described in the petition at the time the assessment for the taxes in question was made, that is, on the first day of June,…
2Cases cited3 opinions
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
- Blevins v. SmithSupreme Court of Missouri · 1891
- In re Life Ass'n of AmericaMissouri Court of Appeals · 1882
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- State Ex Rel. Crutcher v. KoelnSupreme Court of Missouri · 1933
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- City of Jefferson City, Mo. v. Cingular WirelessCourt of Appeals for the Eighth Circuit · 2008
- Collector of Revenue within & for the St. Louis v. Ford Motor Co.Court of Appeals for the Eighth Circuit · 1946
- Jasper Land & Improvement Co. v. Kansas CitySupreme Court of Missouri · 1922
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