Southern Hotel Co. v. County Court of St. Louis County
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. The true construction of the Act of 1860 is, that it exempted the Southern Hotel property from taxes due and payable to the city and county of St. Louis, prior to December 1st, 1869. ' (R. C., 1855, p. 1329, §§ 18.' 19, 20; p. 1334, § 49 ; p. 1342, § 23; p. 1345. § 41) ; Act of March 3d. 1857 (Sess. Acts, 1857, p. 674); Revenue Act, March 30, 1872; Gottschalk’s Laws, p. 374; Sess.
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Appeal from St. Louis Circuit Court. The true construction of the Act of 1860 is, that it exempted the Southern Hotel property from taxes due and payable to the city and county of St. Louis, prior to December 1st, 1869. ' (R. C., 1855, p. 1329, §§ 18.' 19, 20; p. 1334, § 49 ; p. 1342, § 23; p. 1345. § 41) ; Act of March 3d. 1857 (Sess. Acts, 1857, p. 674); Revenue Act, March 30, 1872; Gottschalk’s Laws, p. 374; Sess. Acts, 1872, p. 92. §48; Act of January 14,'I860, “for the benefit of the collector of St. Louis county” (Sess. Acts, 1860, p. 576, § 2). To extend the exemption of taxes to those…
1Opinion of the CourtNapton, Judge
The Legislature of Missouri by an act passed 4th January, 1860, for the benefit of the Lindell and Southern Hotel Companies, declares in the preamble of the act, that the erection of those hotels has ceased from the want of money, and that building is deemed a great public need and advantage to the-city and county of St. Louis ; and, therefore, for the purpose of inducing the investment of capital for their speedy completion, it is enacted, that the land described in the preamble and all improvements “shall be exempt from taxation by the city and county, for the period of ten years, from and…
2Cited by4 opinions
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