State ex rel. Wenneker v. Cummings
Supreme Court of Missouri
Appeal from Bt. Louis City Gircuil Court. — IIon. Leroy B. Valliant, Judge. (1) When one, being notified by tbe assessor, fails or refuses to make return of his personal property for taxation, then it becomes tbe duty of tbe assessor to assess him, and tbe property wbicb should have been listed shall be assessed at double its valuation. Secs. 7532, 7535 and 7536, R. S. 1889. (2) These provisions are not in conflict with sec. 4, art. X, of tbe Constitution.
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Appeal from Bt. Louis City Gircuil Court. — IIon. Leroy B. Valliant, Judge. (1) When one, being notified by tbe assessor, fails or refuses to make return of his personal property for taxation, then it becomes tbe duty of tbe assessor to assess him, and tbe property wbicb should have been listed shall be assessed at double its valuation. Secs. 7532, 7535 and 7536, R. S. 1889. (2) These provisions are not in conflict with sec. 4, art. X, of tbe Constitution. State ex rel. v. Moss, 69 Mo. 495; Myers v. Park, 8 Heisk 550; Boyer v. Jones, 14 Ind. 354; Butler v. Bailey, 2 Bay (S. 0.) 244. (3) Nor…
1Opinion of the CourtGantt, C. J.
This is an action by the collector of revenue of the city of St. Louis to recover certain delinquent personal taxes for the years 1894 and 1895. The petition alleges that John K. Cummings was assessed for the year 1894 as beings the owner of personal property of the value of $23,000, upon which there was levied the sum of $471.50 for state, school, and city taxes; that for the year 1895 he was assessed as being the owner of personal property of the value of $25,000, upon which there were levied taxes to the amount of $512.50 for state, school, and city taxes. The petition further avers that…
2Cases cited3 opinions
- Gray v. BowlesSupreme Court of Missouri · 1881
- St. Louis Mutual Life Insurance v. CharlesSupreme Court of Missouri · 1871
- North Missouri Railroad v. MaguireSupreme Court of Missouri · 1872
3Cited by8 opinions
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- Murphy v. Doniphan Telephone Co.Supreme Court of Missouri · 1941
- Champlin v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1933
- Wymore v. MarkwaySupreme Court of Missouri · 1935
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