Missouri ex rel. Hazard v. Spiva
U.S. Circuit Court for the District of Eastern Missouri
At Law. On demurrer to plea. The first of these suits was an action on the official bond of H. S. Spiva, as collector of the revenue for Madison county, Mo,, to recover damages for an unlawful levy made September 15, 1889, on certain personal projierty of Hazard’s, to enforce payment of certain taxes assessed against Hazard on real estate for the year 1888. The laws of Missouri provide, in substance, that no levy sliall be made under a tax-bill until a demand for the payment…
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At Law. On demurrer to plea. The first of these suits was an action on the official bond of H. S. Spiva, as collector of the revenue for Madison county, Mo,, to recover damages for an unlawful levy made September 15, 1889, on certain personal projierty of Hazard’s, to enforce payment of certain taxes assessed against Hazard on real estate for the year 1888. The laws of Missouri provide, in substance, that no levy sliall be made under a tax-bill until a demand for the payment of the same shall have been made by the collector or his deputy, of the party liable therefor, or by leaving a. written…
1Opinion of the Court
Thayer, J.,
(after stating the fads.) It will be observed that the question whether the demand made on Hazard’s agent was sufficient to authorize a levy is common to both cases, and will be first noticed. That a demand is necessary prior to a levy, and that a levy made without a precedent demand is a wrongful act, under the language of the statute, admits of little doubt. The provisions of thestatute, (section 7608,) that “no seizure *■ * * for taxes shall be made until after the first day of October of each year,” and that “no such seizure * * * shall be made until the collector has made…
2Cases cited7 opinions
- Ranney v. BaderSupreme Court of Missouri · 1878
- St. Louis & San Francisco Railway Co. v. AppersonSupreme Court of Missouri · 1888
- Rubey v. ShainSupreme Court of Missouri · 1873
- Town of Warrensburg ex rel. Colbern v. MillerSupreme Court of Missouri · 1882
- State ex rel. Rosenblatt v. SargentMissouri Court of Appeals · 1882
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