Leavell v. Blades
Supreme Court of Missouri
Appeal from Montgomery Circuit Court. — Son. Samuel Davis, Special Judges (1) It is not right or lawful to compel the appellant, a citizen of Missouri, to pay taxes on the note for $5000 in Alaska. Such property is not subject to taxation in Missouri, unless it has been removed from the State to avoid taxation.
Read the full summary
Appeal from Montgomery Circuit Court. — Son. Samuel Davis, Special Judges (1) It is not right or lawful to compel the appellant, a citizen of Missouri, to pay taxes on the note for $5000 in Alaska. Such property is not subject to taxation in Missouri, unless it has been removed from the State to avoid taxation. R. S. 1899', sec. 9147. That oath certainly means something, and cannot have any fair interpretation unless it means that there is such personal property in foreign jurisdictions that is not subject to tax in Missouri. State ex rel. v. Dunnica, 69 Mo. 454, gave a construction to the…
1Opinion of the CourtLamm, J.
Injunction to restrain the collection of taxes. Plaintiff, from birth, a citizen of Missouri and resident of Montgomery county, at spells was in Alaska as a gold digger. The summer of 1906 found him at home in Missouri. Then and there, applied to by the assessor of said county for a list of his taxable property,- he gave in such list, and thereafter in due time paid the taxes assessed and levied against the property so listed by him. At the time of such listing he told the assessor he had while in Alaska deposited, for assay purposes in the Valdez Bank in the town of Valdez in that territory…
2Cases cited5 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
- State ex rel. Koeln v. LesserSupreme Court of Missouri · 1911
- Wilcox v. EllisSupreme Court of Kansas · 1875
- State ex rel. Dunnica v. County CourtSupreme Court of Missouri · 1879
3Cited by29 opinions
- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- United Air Lines, Inc. v. State Tax CommissionSupreme Court of Missouri · 1964
- America Online, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- Carter Carburetor Corp. v. City of St. LouisSupreme Court of Missouri · 1947
- Ex Parte AsotskySupreme Court of Missouri · 1928
24 more not listed; retrieve them via the Exa API.