State ex rel. Spratt v. Chicago, Rock Island & Pacific Railway Co.
Supreme Court of Missouri
Appeal from Buchanan Circuit Court. — Hon. Chas. F. Strop, Judge. (1) The single question in this case is, whether or not the land involved is a part of the property required by law to be assessed by the State board for the assessment and equalization of railroad property. If so, the judgment should be reversed; if not, it ought to stand. The solution of this question depends solely upon the statutes in force at the time.
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Appeal from Buchanan Circuit Court. — Hon. Chas. F. Strop, Judge. (1) The single question in this case is, whether or not the land involved is a part of the property required by law to be assessed by the State board for the assessment and equalization of railroad property. If so, the judgment should be reversed; if not, it ought to stand. The solution of this question depends solely upon the statutes in force at the time. The company had power “to lay out its road, not exceeding one hundred feet in width, and to construct the same” (R. S. 1889, sec. 2543), and “to take and hold all necessary…
1Opinion of the CourtValliant, J.
This is a suit for taxes assessed against certain real estate of defendant in the city of St. Joseph. The only question in the case is, whether the real estate listed is embraced in that class of property which the law requires to be assessed by the State Board of Equalization ; if it is, then it is not subject to the taxes sought to be collected by this suit, which were assessed by the assessor of Buchanan county.
In State ex rel. v. Hannibal & St. Joseph Railroad Co., 135 Mo. 618, the statutes which govern this subject were fully discussed and construed. In that case it was decided that the…
2Cases cited3 opinions
- State ex rel. Ziegenhein v. St. Louis & San Francisco Railway Co.Supreme Court of Missouri · 1893
- State ex rel. Hayes v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1896
- Bethune v. Cleveland, St. Louis & Kansas City Railway Co.Supreme Court of Missouri · 1897
3Cited by4 opinions
- State ex rel. Hatten v. Kansas City Power & Light Co.Supreme Court of Missouri · 1955
- State ex rel. Hammer v. Wiggins Ferry Co.Supreme Court of Missouri · 1907
- Nashville, Chattanooga & St. Louis Railway Co. v. Board of Equalization for Assessment of Railroad PropertyTennessee Supreme Court · 1908
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. HynickaOhio Superior Court, Cincinnati · 1906