Washington County v. St. Louis & Iron Mountain Railroad
Supreme Court of Missouri
Appeal from Washington Circuit Court. 1. The petition, because it did not show what sum was apportioned by the board to the county for taxation, was bad. Without apportionment, no tax that could be levied could be legal. The county is authorized by the statute to levy taxes on the shares of the values apportioned to the county, but upon nothing else.
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Appeal from Washington Circuit Court. 1. The petition, because it did not show what sum was apportioned by the board to the county for taxation, was bad. Without apportionment, no tax that could be levied could be legal. The county is authorized by the statute to levy taxes on the shares of the values apportioned to the county, but upon nothing else. The allegation then, that a sum was apportioned, was essential td the showing of the plaintiff’s right to tax, and to sue and recover. II. The auditor’s certificate ought not to have been admitted. It was incompetent evidence for whatever purpose…
1Opinion of the CourtLewis, Judge
Suit was instituted to recover the county taxes assessed on defendant’s railroad and other property, in Washington county, for five years, from 1868 to 1872, inclusive. Upon a trial before the court, without a jury, judgment was rendered in favor of the plaintiff for the sum claimed, $16,038.81, with the statutory penalty of 2 1-2 per cent, per month, making a total of $22,859.30.
It is objected by defendant, that the plaintiff’s,petition failed to exhibit a cause of action, and that, even if this should be found otherwise, the proofs were not competent to *375authorize the .recovery. The…
2Cited by6 opinions
- Hannibal & St. Joseph Railroad v. State Board of EqualizationSupreme Court of Missouri · 1876
- In Re Appeal of McNealSupreme Court of Oklahoma · 1912
- In re the Apportionment of the Railroad School Tax of 1875 & 1876Supreme Court of Missouri · 1883
- State ex rel. Murphy v. StoneSupreme Court of Missouri · 1894
- Kuhn v. SchwartzMissouri Court of Appeals · 1889
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