State ex rel. Morris v. Cunningham
Supreme Court of Missouri
Appeal from Jasper Circuit Court. — Hon. Joseph D. Perlcins, • Judge. (1) Tbe power to assess property for state and. county ■taxes is vested solely in tbe county assessor. Acts 1893, p. 216; E. S. 1889, secs. 7532, 7533, 7534, 7535, 7536, 7537. And bis mode of so doing is restricted.
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Appeal from Jasper Circuit Court. — Hon. Joseph D. Perlcins, • Judge. (1) Tbe power to assess property for state and. county ■taxes is vested solely in tbe county assessor. Acts 1893, p. 216; E. S. 1889, secs. 7532, 7533, 7534, 7535, 7536, 7537. And bis mode of so doing is restricted. B. S. 1889, secs. 7534, 7553, 7564. Tbe board of equalization was powerless to make an assessment, and was"restricted to “equalizing” tbe values only of tbe property already assessed by tbe assessor. E. S. 1889, secs. 7517, 7518, 7519, 7520; Cooley on Taxation ( 2 Ed.), pp. 324, 748, 749, 751, 752, 759; Eailroad…
1Opinion of the CourtValliant, J.
This is a suit on a personal tax bill against the defendant. The petition is in the usual form.
The answer, among other defenses, pleads that the defendant’s personal property was regularly assessed at $955 and the assessment duly returned by the county assessor, but' that the board of equalization of Jasper county with intent to perpetrate a fraud on defendant added to the list of property given in by him and returned by the assessor certain other property, to wit, notes held by. defendant’s bank, and thereby swelled the assessment from $955 to $20,000, and in order to conceal their real act…
2Cases cited1 opinion
- Ward v. Board of EqualizationSupreme Court of Missouri · 1896
3Cited by7 opinions
- State ex rel. Mahan v. Merchants BankSupreme Court of Missouri · 1901
- State ex rel. Koeln v. LesserSupreme Court of Missouri · 1911
- State Ex Rel. Davis v. WaldenSupreme Court of Missouri · 1933
- State ex rel. Bay v. Citizens State BankSupreme Court of Missouri · 1918
- State ex rel. Carleton Dry Goods Co. v. AltSupreme Court of Missouri · 1909
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