State ex rel. Johnson v. Merchants & Miners Bank
Supreme Court of Missouri
Appeal from Jasper Circuit Court. — lion. R. A. Pearson, Judge. (1) The evidence proves conclusively that during the years 1911 to 1915, inclusive, hank stocks were assessed in Jasper County at fifty per cent of their true value, while no other property in the county was assessed at more than forty per cent of its value; that banks, prior to the institution of these suits, paid all the taxes which should have been assessed against them had they not been assessed higher than…
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Appeal from Jasper Circuit Court. — lion. R. A. Pearson, Judge. (1) The evidence proves conclusively that during the years 1911 to 1915, inclusive, hank stocks were assessed in Jasper County at fifty per cent of their true value, while no other property in the county was assessed at more than forty per cent of its value; that banks, prior to the institution of these suits, paid all the taxes which should have been assessed against them had they not been assessed higher than other property according to value. Mercantile Trust Co. v. Schramm, 190 S. "W. 886; Iowa Cent. Ry. Co. v. Board of…
1Opinion of the CourtGraves, J.
These are two actions to recover delinquent, taxes. They are consolidated and tried together below, and are so presented here. The first is a case against a state bank, and the second case is against a national bank.
It is claimed that the State Board of Equalization raised the assessed value of bank stock in Jasper County from forty per cent of their value to fifty per cent of their value, whilst said State Board of Equalization left other personal property stand at an assessed valuation of forty per cent of the value.
The tax bills in these cases were based upon the assessed valuation as…
2Cases cited7 opinions
- Lingo v. BurfordSupreme Court of Missouri · 1892
- Union Depot Co. v. FrederickSupreme Court of Missouri · 1893
- Gray v. BowlesSupreme Court of Missouri · 1881
- Ward v. Board of EqualizationSupreme Court of Missouri · 1896
- State ex rel. Wyatt v. VaileSupreme Court of Missouri · 1894
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- May Department Stores Co. v. State Tax CommissionSupreme Court of Missouri · 1958
- Boonville National Bank v. SchlotzhauerSupreme Court of Missouri · 1927
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- State Ex Rel. State Tax Commission v. BriscoeSupreme Court of Missouri · 1970
13 more not listed; retrieve them via the Exa API.