Gaston v. Lamkin
Supreme Court of Missouri
Appeal from Greene Circuit Court. — Hon. W. ' D. Hubbard, Judge. (1) The special tax, in excess of the limit of fifty cents on the $100 valuation for county purposes per year, is necessarily void, in the absence of any single empowering or jurisdictional fact under the law fixing the conditions ©f its levy and collection.
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Appeal from Greene Circuit Court. — Hon. W. ' D. Hubbard, Judge. (1) The special tax, in excess of the limit of fifty cents on the $100 valuation for county purposes per year, is necessarily void, in the absence of any single empowering or jurisdictional fact under the law fixing the conditions ©f its levy and collection. Every such empowering or jurisdictional fact must affirmatively appear in detail on the face of the record in all such special statutory proceedings as this to acquire money • or property for public use. Cooley on Taxation [2 Ed. ] p. 339; Constitution, art. 10, secs. 11,…
1Opinion of the CourtBrace, J.
This is an action against the-judges and clerk of the county court and the collector of the revenue of Jasper county, in which the plaintiffs seek to set aside an order of said court levying special taxes, made at the May term of said court, on the twenty-ninth day of July, 1891, for the purpose of creating a fund to erect two courthouses in said county, and to restrain the collection of such taxes. The levy was ordered under the authority of article 3, chapter 21, Revised Statutes, 1889, in pursuance of an election held on the fourteenth of July, 1891, upon an order of -the county court…
2Cases cited10 opinions
- Bowers v. SmithSupreme Court of Missouri · 1892
- In Re HeathSupreme Court of the United States · 1892
- Jones v. DexterSupreme Court of Florida · 1859
- State ex rel. Brown v. McMillanSupreme Court of Missouri · 1891
- Ledbetter v. HallSupreme Court of Missouri · 1876
5 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Garrett v. CuninghameSupreme Court of Alabama · 1924
- Casteel v. City of DecaturSupreme Court of Alabama · 1926
- Vallejo & Northern Railroad v. Reed Orchard Co.California Supreme Court · 1918
- Sloss-Sheffield Steel & Iron Co. v. SmithSupreme Court of Alabama · 1911
- Johnson v. LaffoonCourt of Appeals of Kentucky (pre-1976) · 1934
29 more not listed; retrieve them via the Exa API.