State ex rel. Trammel v. Hannibal & St. Joseph Railroad
Supreme Court of Missouri
Appeal from, Macon Circuit • Court. — Hon. Andrew Ellison, Judge. (1) A tax is not a debt. It operates in invitum. Its validity depends upon tbe fact that the officers have complied with the statute in every respect. The power of taxation, can only arise on the performance of certain acts, specifically pointed out by the law. No presumption can be indulged in favor of the regularity of the procedure of the officers.
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Appeal from, Macon Circuit • Court. — Hon. Andrew Ellison, Judge. (1) A tax is not a debt. It operates in invitum. Its validity depends upon tbe fact that the officers have complied with the statute in every respect. The power of taxation, can only arise on the performance of certain acts, specifically pointed out by the law. No presumption can be indulged in favor of the regularity of the procedure of the officers. This j)ower can only be exercised when conferred, and then only in accordance with the limitations and restrictions placed upon its exercise, Yankee rt. Thompson, 51 Mo. 238-9;…
1Opinion of the CourtBlack, J.
This is a suit by the collector of Macon county in the name of the state to recover state, county, school, municipal and township taxes for various years, The defendant made a tender of the amount it believed to be due for state, school and city and town taxes, which was accepted as to the school taxes, and the court found the amount tendered for state, city and town taxes to be the amount due. The tender was deposited with the clerk of the circuit court. The plaintiff impliedly concedes that the judgment is erroneous in so far as he recovered what are called Missouri and Mississippi railroad…
2Cases cited13 opinions
- County of Cass v. JohnstonSupreme Court of the United States · 1877
- Seibert v. LewisSupreme Court of the United States · 1887
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- Webb v. Lafayette CountySupreme Court of Missouri · 1878
- City of St. Joseph v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1867
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3Cited by13 opinions
- Spitcaufsky v. HattenSupreme Court of Missouri · 1944
- City of San Antonio v. BerryTexas Supreme Court · 1898
- State ex rel. Dickason v. County CourtSupreme Court of Missouri · 1895
- Washington University v. BaumannSupreme Court of Missouri · 1937
- Decker v. DiemerSupreme Court of Missouri · 1910
8 more not listed; retrieve them via the Exa API.