State ex rel. Taylor v. St. Louis County Court
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. In City of St. Louis v. Wiggins Ferry Co., 40 Mo. 580, Judge Holmes lays down this general rule: “ The personal property of a non-resident, actually situated in another State, is not to be assessed and taxed agaifist him in this State ; but the property of either a resident or a non-resident is taxable here if it be found situate within the local jurisdiction, whether it be in the hands oE the owner himself or of his agent.”
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Appeal from St. Louis Circuit Court. In City of St. Louis v. Wiggins Ferry Co., 40 Mo. 580, Judge Holmes lays down this general rule: “ The personal property of a non-resident, actually situated in another State, is not to be assessed and taxed agaifist him in this State ; but the property of either a resident or a non-resident is taxable here if it be found situate within the local jurisdiction, whether it be in the hands oE the owner himself or of his agent.” (Maltby v. Reading & Columbia R.R. Co., Am. Law Reg., N. S., 479; 52 Penn. St. 140; Hood’s Estate, .9 Harris, 114; West Chester…
1Opinion of the CourtBliss, Judge
The relator sued out of the Circuit Court of ,St. Louis county a writ of certiorari directed to the County Court, for the purpose of reviewing their action in assessing taxes upon property belonging to the estate represented by him. The proceedings were reviewed and the assessment set aside, whereupon the defendant appeals.
Counsel for appellant first contends that the writ will not lie to an action of this kind. The County Court of each county is directed (Wagn. Stat. 1174, § 51) to hear and determine allegations of erroneous assessment or mistakes in favor of those who have failed to go…
2Cases cited7 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Catlin v. HullSupreme Court of Vermont · 1849
- People v. Home Insurance Co.California Supreme Court · 1866
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
- County of Marion v. PhillipsSupreme Court of Missouri · 1869
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Eidman v. MartinezSupreme Court of the United States · 1902
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Leavell v. BladesSupreme Court of Missouri · 1911
- Ward v. Board of EqualizationSupreme Court of Missouri · 1896
27 more not listed; retrieve them via the Exa API.