State ex rel. Hickman v. Lewis
Supreme Court of Missouri
Appeal from Mercer Circuit Court. — Hon. George W. Wanamaker, Judge. (1) By plain statutory provision, this property was made taxable in Mercer county, Missouri.
Read the full summary
Appeal from Mercer Circuit Court. — Hon. George W. Wanamaker, Judge. (1) By plain statutory provision, this property was made taxable in Mercer county, Missouri. Sec. 11355, R. S. 1909. The property in tbe bands of tbe administrators being unquestionably taxable in Mercer county, and tbe property consisting of notes secured by mortgages on real estate scattered over tbe county, and Mercer county being under township organization, and there being no situs in any township of said county, tbe question arises, “In what township is such property assessable?” We contend that in tbe absence of a…
1Opinion of the Court
PARIS, J.-
— This is an action brought by the State at the relation of the collector of Morgan township in Mercer county, Missouri, for state, county, school and township taxes. The defendants are the administrators of the estate of one William Lewis, deceased. The judgment of the court below was for the *103defendants; whereupon plaintiff collector appealed to this court.
Mercer county, it is agreed, has adopted and was during the time of this suit operating under the statutes governing counties under township organization. William Lewis, whose estate it is here sought to charge with the taxes…
2Cases cited10 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Bristol v. Washington CountySupreme Court of the United States · 1900
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- Leavell v. BladesSupreme Court of Missouri · 1911
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Carson National Bank of Auburn v. American National Bank of St. JosephMissouri Court of Appeals · 1930
- Carson Nat. Bk. v. Am. Nat. Bk.Missouri Court of Appeals · 1930
- State v. Estate of BaldwinSupreme Court of Missouri · 1929