State ex rel. Tillery v. Hannibal & St. Joseph Railroad
Supreme Court of Missouri
Cross-Appeals from Lafayette Circuit Court. — Hon. J. P. Strother, Judge. (1) The bridge in question was part of defendant’s railroad. Railroad v. Hall, 91 U. S. 342 ; Bridge Proprietors v. Hoboken Co., 1 Wall. 116 ; Mohawk Bridge Co. v. Railroad, 6 Paige; Thompson v. Railroad, 3 Sand. 625; McRea v. Railroad, 2 Jones, 186. (2) The principal use of the bridge is its railroad nse, and therefore, it is taxable as railroad property.
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Cross-Appeals from Lafayette Circuit Court. — Hon. J. P. Strother, Judge. (1) The bridge in question was part of defendant’s railroad. Railroad v. Hall, 91 U. S. 342 ; Bridge Proprietors v. Hoboken Co., 1 Wall. 116 ; Mohawk Bridge Co. v. Railroad, 6 Paige; Thompson v. Railroad, 3 Sand. 625; McRea v. Railroad, 2 Jones, 186. (2) The principal use of the bridge is its railroad nse, and therefore, it is taxable as railroad property. Railroad v. Supervisors, 48 Wis. 666; Anderson v. Railroad, 117 111. 26. (3) Unless the bridge was such property as fell within the description of property which…
1Opinion of the CourtBlack, J.
For the tax-year ending August, 1883, the state board of equalization assessed the defendant’s *351bridge over the Missouri river at Kansas City as a toll-bridge, placing the valuation at $500,000. The bridge being in two counties, one-half of this valuation was certified down to Clay county, and on that the county court levied taxes for that year. This is a suit to enforce the payment of the taxes thus levied. The circuit court gave judgment for plaintiff, except for the item called “funded debt tax,” and as to that found for the defendant. Both parties appealed.
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2Cited by6 opinions
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- State ex rel. Pearson v. Louisiana & Missouri River RailroadSupreme Court of Missouri · 1906
- State ex rel. Glenn v. Mississippi River Bridge Co.Supreme Court of Missouri · 1891
- State ex rel. Murphy v. StoneSupreme Court of Missouri · 1894
- Cincinnati, New Orleans & Texas Pacific Railway Co. v. HynickaOhio Superior Court, Cincinnati · 1906
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