House v. Clinton County Court
Supreme Court of Missouri
Error to Clinton Circuit Court. — IIon. George W. Dunn» Judge. The assessor of Clinton county having assessed against House a tax on his capital invested in the banking business, he filed a. petition for relief in the county court, claiming that the tax was illegal, (1) because he was not a. resident of Clinton county, but resided with his family in DeKalb county, and his personal property, if taxable at all, was taxable only in that county, and (2) because his capital…
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Error to Clinton Circuit Court. — IIon. George W. Dunn» Judge. The assessor of Clinton county having assessed against House a tax on his capital invested in the banking business, he filed a. petition for relief in the county court, claiming that the tax was illegal, (1) because he was not a. resident of Clinton county, but resided with his family in DeKalb county, and his personal property, if taxable at all, was taxable only in that county, and (2) because his capital consisted of non-taxable Hnited States bonds. Upon a hearing being had this petition was dismissed by the county court on the…
1Opinion of the CourtHenry, J.
— In the case of the H. § St. Jo. R. R. Co. v. the State Board of Equalization, 64 Mo. 294, this court held that “ In certiorari proceedings the determination of the question involved is to be made upon the return; facts cannot be brought to the attention of the court outside of •the return.”
The circuit court, therefore, did not err in excluding the evidence offered by plaintiff in error, to prove facts other than those disclosed by the return to the writ-Counsel insist that because plaintiff could not have appealed from the judgment of the county court, the circuit court should have heard…
2Cases cited1 opinion
- Hannibal & St. Joseph Railroad v. State Board of EqualizationSupreme Court of Missouri · 1876
3Cited by7 opinions
- State Ex Rel. St. Louis Union Trust Co. v. NeafSupreme Court of Missouri · 1940
- State Ex Rel. Shaw State Bank v. PfeffleMissouri Court of Appeals · 1927
- State ex rel. Robinson v. Mayor of AldermenMissouri Court of Appeals · 1894
- State Ex Rel. Adler v. OssingSupreme Court of Missouri · 1935
- State ex rel. School District v. WilliamsMissouri Court of Appeals · 1897
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