Calland v. City of Springfield
Supreme Court of Missouri
Appeal from Greene Circuit Court. — Non. Guy D. Kirby, Judge. (1) The constitutional limitations on the rate of taxation under section 11, article 10, is self-enforceing as a limitation on taxation, by cities. But the Constitution of its own force confers no power upon cities to levy taxes. The taxing power in cities is derived from the General Assembly, and not directly from the Constitution.
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Appeal from Greene Circuit Court. — Non. Guy D. Kirby, Judge. (1) The constitutional limitations on the rate of taxation under section 11, article 10, is self-enforceing as a limitation on taxation, by cities. But the Constitution of its own force confers no power upon cities to levy taxes. The taxing power in cities is derived from the General Assembly, and not directly from the Constitution. Constitution, see. 1, art. 10; Brooks v. Schultz, 178 Mo. 222; Arnold v. Hawkins, 95 Mo. 569; State ex rel. v. Van Every, 75 Mo. 537. (2) The tax levy in controversy is in violation of section 7,…
1Opinion of the Court
*301OPINION.
BOND, J.
city: Taxation others'of °f same class.
(After stating the above facts.) — The theory, of the petition in this case is that the portion of the ordinance of Springfield, enacted July 2, 1913, to levy taxes for that year, which levied a tax of twenty cents on one hundred dollars of property valuation for the support of the fire department was void under the constitutional provisions (Section 11, article 10, and section 7, article 9):
First, for that the said city being one of the third class, although of thirty-five thousand two hundred and one population, and hence entitled to…
2Cited by3 opinions
- State Ex Rel. Emerson v. City of Mound CitySupreme Court of Missouri · 1934
- State Ex Rel. City of Sedalia v. WeinrichSupreme Court of Missouri · 1922
- State Ex Rel. Johnson v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Missouri · 1925