Lionberger v. Rowse
Supreme Court of Missouri
Error to St. Louis Circuit Court. Tbe facts appear in tbe opinion of tbe court. I. Tbe assessment and levy of tbe tax made by tbe assessors of St. Louis county was erroneous and void as to tbe form and manner of tbe assessment.
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Error to St. Louis Circuit Court. Tbe facts appear in tbe opinion of tbe court. I. Tbe assessment and levy of tbe tax made by tbe assessors of St. Louis county was erroneous and void as to tbe form and manner of tbe assessment. It is manifest, from tbe provisions of tbe statute on this subject (Gen. Stat. 1865, cb. 12, §§ 9,10, 27, 28,66; eb. 18, § § 26,28 ), that tbe assessment of tbe shares of stock owned by an individual is to be made against tbe corporation, and not against the stockholders; that tbe tax is to be paid by the corporation to tbe collector, and not by tbe stockholder; and…
1Opinion of the CourtWagner, Judge
This case comes before us on error to the Circuit Court of St. Louis county. The question was determined in the court below on demurrer to the petition, and it is therefore necessary to inquire whether the plaintiff’s pleading sets forth sufficient cause of action. x
Plaintiff states in his petition that on the 14th day of September, 1867, he was the owner of two hundred shares of stock in the Third National Bank of St. Louis, a corporation duly incorporated under the provisions of the act of Congress of the United States entitled £ £ An act to provide a national currency, secured by a pledge…
2Cases cited3 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
- Bradley v. The PeopleSupreme Court of the United States · 1867
3Cited by15 opinions
- Street Railroad Co. v. MorrowTennessee Supreme Court · 1889
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- First National Bank v. MeredithSupreme Court of Missouri · 1869
- St. Louis Mutual Life Insurance v. CharlesSupreme Court of Missouri · 1871
- State ex rel. Pacific Railroad v. DulleSupreme Court of Missouri · 1871
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