St. Louis Mutual Life Insurance v. Charles
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. The appellant is a stock corporation organized under a charter given it by the State of Missouri in 1861, with a capital stock of the par value of $100,000, all paid up. This stock was regularly listed and taxed for the year 1866 for city, county, State and school purposes, and duly paid by the corporation.
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Appeal from St. Louis Circuit Court. The appellant is a stock corporation organized under a charter given it by the State of Missouri in 1861, with a capital stock of the par value of $100,000, all paid up. This stock was regularly listed and taxed for the year 1866 for city, county, State and school purposes, and duly paid by the corporation. In addition to this there was assessed for said year against said corporation a tax upon^ll property owned by it, consisting of money loaned and on hand, amounting to the sum of $300,000. This was upon its face a void tax bill, and the seizure of the…
1Opinion of the CourtBliss, Judge
The defendant was tax collector of St. Louis county, and this action was brought against him to 'recover back the amount of . taxes collected of the plaintiff. The petition alleges that the capital stock of plaintiff was §10.0,000, all paid in, and that the tax assessment was upon §300,000, being for money loaned and on hand belonging to the .plaintiff; that the company paid the same under protest, and charges ‘£ that, under the laws of the State of Missouri, no property of the said plaintiff is liable or subject to taxation for any purpose; that the said capital stock (§100,000) alone of…
2Cases cited6 opinions
- Glasgow v. RowseSupreme Court of Missouri · 1869
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- First National Bank v. MeredithSupreme Court of Missouri · 1869
- State ex rel. Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1866
- Lionberger v. RowseSupreme Court of Missouri · 1868
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3Cited by15 opinions
- Farrington v. TennesseeSupreme Court of the United States · 1878
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- Ranney v. BaderSupreme Court of Missouri · 1878
- Rubey v. ShainSupreme Court of Missouri · 1873
- In re the Appeal of the First National BankNorth Dakota Supreme Court · 1898
10 more not listed; retrieve them via the Exa API.