Mayor of Jefferson ex rel. Pacific Railroad v. Opel
Supreme Court of Missouri
Appeal from, Cole Circuit Court. I. The petition is bad on demurrer. It shows no facts making. the assessment illegal and void. II. If the property was subject to taxation, the collector was bound to levy and would be protected. (11 Mo. 64; 29 Mo. 285.) If the assessment was irregular, plaintiff had his remedy by appeal. Failing to do this, he is bound. I. The tax was illegal.
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Appeal from, Cole Circuit Court. I. The petition is bad on demurrer. It shows no facts making. the assessment illegal and void. II. If the property was subject to taxation, the collector was bound to levy and would be protected. (11 Mo. 64; 29 Mo. 285.) If the assessment was irregular, plaintiff had his remedy by appeal. Failing to do this, he is bound. I. The tax was illegal. The rolling stock was exempt, not being permanently located within the taxable jurisdiction of Jefferson City. (35 Cal. 282; 14 B. Monr. 648 ; State v. Ross, 3 Zabr., N. J., 517; 19 111. 160; City of New Albany v.…
1Opinion of the CourtWagner, Judge
The Pacific Railroad Company prosecutes this suit against Opel, the defendant, and his sureties on his official bond. The allegatión is that Opel, as collector for the city of Jefferson, wrongfully seized the plaintiff’s property, and by that means coerced the payment of certain taxes levied by the city authorities against the plaintiff. The defendant filed a demurrer to the petition, which was overruled by the court; and refusing to answer, and electing to abide by the demurrer, judgment was' rendered thereon.
We think the court erred in its ruling, as the assignment of breaches in the…
2Cases cited1 opinion
- State ex rel. Pacific Railroad v. DulleSupreme Court of Missouri · 1871
3Cited by2 opinions
- City of St. Louis ex rel. Duff v. KarrMissouri Court of Appeals · 1900
- Dixwell v. JonesU.S. Circuit Court for the District of Eastern Missouri · 1873