State ex rel. Armour Packing Co. v. Stephens
Supreme Court of Missouri
Certiorari. (1) The law violates section 8, article X, of the Constitution, because the tax exceeds the limit therein fixed. Brookfield v. Toocg, 141 Mo. 619; Arnold v. Hawkins, 95 Mo. 569; Black v. McGonigle, 103 Mo. 192. (2) If this law be declared to create a tax on property as distinguished from the use thereof, it is void because the property is not taxed in proportion to its value, as required by section 4, article X, of the Constitution.
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Certiorari. (1) The law violates section 8, article X, of the Constitution, because the tax exceeds the limit therein fixed. Brookfield v. Toocg, 141 Mo. 619; Arnold v. Hawkins, 95 Mo. 569; Black v. McGonigle, 103 Mo. 192. (2) If this law be declared to create a tax on property as distinguished from the use thereof, it is void because the property is not taxed in proportion to its value, as required by section 4, article X, of the Constitution. Life Ass’n v. Board, 49 Mo. 512; State v. Railroad, 75 Mo. 208; Board v. Railroad, 59 Ala. 551. (3) The tax authorized is clearly illegal because it…
1Opinion of the CourtMarshall, J.
This is an original proceeding, by certiorari, to quash the assessment, for the years 1896 and 1897 against relator, made by the State Board of Equalization. It is submitted upon the petition, return and motion to quash, which are set out in full for a better understanding of the controversy.
The petition is as follows:
“1. Lon Y. Stephens is Governor of the State of Missouri, having in January, 1897, succeeded his predecessor, William J. Stone, who was such Governor from 1893 to 1897. Edward C. Crow is Attorney-General of the State, having in January, 1897, succeeded R. F. Walker, his…
2Cases cited19 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Telegraph Co. v. TexasSupreme Court of the United States · 1882
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3Cited by9 opinions
- State Ex Rel. Gardner v. HallSupreme Court of Missouri · 1920
- State Ex Rel. St. Louis Union Trust Co. v. NeafSupreme Court of Missouri · 1940
- State Ex Rel. Emerson v. City of Mound CitySupreme Court of Missouri · 1934
- State ex rel. Kansas & Texas Coal Railway v. SheltonSupreme Court of Missouri · 1900
- Strother v. Kansas CitySupreme Court of Missouri · 1920
4 more not listed; retrieve them via the Exa API.