State v. St. Louis, Kansas City & Northern Railway Co.
Supreme Court of Missouri
Appeal from St. Louis Court of Appeals. - As against an innocent purchaser a tax is not a lien until after it is levied, and it is shown by the record in this case that said defendant acquired the property on February 6th, 1872, and that said taxes were not levied by the county court of St. Charles county until long, after said date.
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Appeal from St. Louis Court of Appeals. - As against an innocent purchaser a tax is not a lien until after it is levied, and it is shown by the record in this case that said defendant acquired the property on February 6th, 1872, and that said taxes were not levied by the county court of St. Charles county until long, after said date. Heine v. Levee Commrs., 19 Wall. 659 ; Cooley on Tax., (1 Ed.) 305 ; Hilliard on Tax., 463, § 63; Ream v. Stone, 102 111. 359. There is nothing in the statute under which the taxes in question were assessed from which it can be fairly said that the legislature…
1Opinion of the CourtHenry, J.
This suit was instituted in the circuit court of St. Charles county against the defendants for the recovery of taxes levied upon the railroad and other real and personal property of the North Missouri Eailroad Company in 1872, for ten years, from 1862 to 1871, inclusive. The property in question, prior to 1872, had not been assessed for either of those years, and the levy in 1872 was made under an act of the legislature, approved March 10th, 1871. After that act was passed, and before the levy of the taxes sued for, the North Missouri Eailroad and all the other property of that corporation,…
2Cases cited12 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Heine v. Levee CommissionersSupreme Court of the United States · 1874
- Mayor of Baltimore v. Baltimore & Ohio Rail-roadCourt of Appeals of Maryland · 1848
- State ex rel. Rosenblatt v. HemanSupreme Court of Missouri · 1879
- Gordon v. Mayor of BaltimoreCourt of Appeals of Maryland · 1847
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3Cited by15 opinions
- Lucas v. MurphySupreme Court of Missouri · 1941
- Valle v. ZieglerSupreme Court of Missouri · 1884
- Stroh v. City of DetroitMichigan Supreme Court · 1902
- St. Louis v. WennekerSupreme Court of Missouri · 1898
- Arsenal Credit Union v. GilesSupreme Court of Missouri · 1986
10 more not listed; retrieve them via the Exa API.