State Ex Rel. Kersey v. Pemiscot Land & Cooperage Co.

This is a suit by the Collector of Pemiscot County to recover taxes on personal property belonging to defendant for county purposes for the year 1925. Defendant filed a motion for judgment on the pleadings, which was sustained, and plaintiff appealed. The facts are set forth in the pleadings, as follows:

The assessed valuation of all taxable property in Pemiscot County was over ten million dollars and under thirty million dollars; and by reason thereof Section 11 of Article 10 of the Constitution of Missouri limits the rate of taxation for general county purposes to fifty cents on the one…