City of Westport ex rel. Kitchen v. McGee
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — Hon. E. L. Soabbitt, Judge. (1) The city could not levy a tax upon the property of defendant based on the assessment made on the first day of June, 1890, for the taxes of 1891. This would be taxing of property outside the city limits for the benefit of those inside of it, and would in effect be taking the property of the citizen for private use, and would be in violation of fundamental law.
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Appeal from Jackson Circuit Court. — Hon. E. L. Soabbitt, Judge. (1) The city could not levy a tax upon the property of defendant based on the assessment made on the first day of June, 1890, for the taxes of 1891. This would be taxing of property outside the city limits for the benefit of those inside of it, and would in effect be taking the property of the citizen for private use, and would be in violation of fundamental law. Wells v. Weston, 22 Mo. 384; St. Charles v. Nolle, 51 Mo. 122; Corn v. Cameron, 19 Mo. App. 573; Ford v. Cameron, 19 Mo. App. 467; Cooley on Taxation, 14, 121. (2) The…
1Opinion of the Court
Gantt, P. J. —
This is an action to recover city taxes for the year 1891. The following facts were agreed npon at the trial in the circuit court:
First. On the twelfth day of May, 1891, the plaintiff enlarged its corporate territorial boundaries so as to include the lands of appellant upon which he resided, and until that day the property described in plaintiff’s petition was without the limits of plaintiff.
Second. That the mayor of said city, the same being a city of the fourth class, procured from the county clerk of Jackson county, Missouri, a certified abstract from the assessment books of…
2Cases cited5 opinions
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- State ex rel. Griswold v. O'BrienSupreme Court of Missouri · 1886
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