Legal Opinion

Hannibal & St. Joseph Railroad v. Shacklett

Supreme Court of Missouri

Decided October 15, 1860PublishedCited by 26 opinions

Terror to Marion Circuit Court. This was a suit brought by the Hannibal and St. Joseph Railroad Company to recover back the sum of six hundred and fifteen dollars and eighty-sis cents paid by the plaintiff to the defendant Shacklett as tax collector of Marion county, being tlie amount of state, county and asylum taxes levied and assessed on the property, real and personal, belonging to plaintiff in Marion county in the year 1858. The plaintiff sets forth in its petition the…

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Terror to Marion Circuit Court. This was a suit brought by the Hannibal and St. Joseph Railroad Company to recover back the sum of six hundred and fifteen dollars and eighty-sis cents paid by the plaintiff to the defendant Shacklett as tax collector of Marion county, being tlie amount of state, county and asylum taxes levied and assessed on the property, real and personal, belonging to plaintiff in Marion county in the year 1858. The plaintiff sets forth in its petition the various pieces and kind of property taxed, consisting of the road-bed, depot, machine shops, machinery and rolling…

1Opinion of the CourtNapton, Judge

The question in this case is whether the property of the Hannibal and St. Joseph Railroad Company in the county of Marion — consisting of the road-bed, depot, cars, locomotives, and all the real and personal property necessary for the operations of the road — is liable to taxation under the general revenue law of the state.

That law, among other objects of taxation, enumerates “ shares of stock in banks and other incorporated companies, excepting manufacturing companies, the property of which alone shall be taxed;” and “ all property owned by incorporated companies over and above their capital…

2Cited by26 opinions

  1. Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
  2. Hancock v. Singer Manufacturing Co.Supreme Court of New Jersey · 1898
  3. Stroh v. City of DetroitMichigan Supreme Court · 1902
  4. Rubey v. ShainSupreme Court of Missouri · 1873
  5. Scotland County v. Missouri, Iowa & Nebraska Railway Co.Supreme Court of Missouri · 1877

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