State ex rel. Pacific Railroad v. Dulle
Supreme Court of Missouri
Error to Cole Circuit Court. I. The county tax should be levied against the shareholders of the corporation. (St. Louis Building & Savings Ass’n v. Light-ner, 42 Mo. 421; Anderson v. Blattau et al., 48 Mo. 42 ; First Nat. Bank of Hannibal v. Meredith, 44 Mo. 500; 2 Wall., ü. S., 200.) H. The petition shows on its face that the taxes levied by the county were not against the shares or shareholders, and hence the assessment on its face is void. IH.
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Error to Cole Circuit Court. I. The county tax should be levied against the shareholders of the corporation. (St. Louis Building & Savings Ass’n v. Light-ner, 42 Mo. 421; Anderson v. Blattau et al., 48 Mo. 42 ; First Nat. Bank of Hannibal v. Meredith, 44 Mo. 500; 2 Wall., ü. S., 200.) H. The petition shows on its face that the taxes levied by the county were not against the shares or shareholders, and hence the assessment on its face is void. IH. The collector, Dulle, was bound to know that this tax was unauthorized and illegal; that the assessor and County Court had no jurisdiction or power…
1Opinion of the CourtWagner, Judge
■ This was an action against the defendant Dulle, who was collector of revenue in Cole county, and the sureties on his official bond, for levying upon axid seizing certain property of the plaintiff for unpaid county taxes' and coercing the payment thereof. The> property consisted of certain lots belonging .to the plaintiff, in the county of Cole, and: were duly assessed by the assessor, and the .lists returned and placed, in the hands of the defendant for collection. No irregularities are perceived on the face of the proceedings. The petition is based on the fact that the assessment .for…
2Cases cited9 opinions
- Glasgow v. RowseSupreme Court of Missouri · 1869
- State ex rel. Russell v. MooreSupreme Court of Missouri · 1854
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- State ex rel. Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1866
- Lionberger v. RowseSupreme Court of Missouri · 1868
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3Cited by13 opinions
- State ex rel. Circuit Attorney v. County CourtSupreme Court of Missouri · 1873
- Pacific Railroad v. Cass CountySupreme Court of Missouri · 1873
- Rubey v. ShainSupreme Court of Missouri · 1873
- North Missouri Railroad v. MaguireSupreme Court of Missouri · 1872
- Whyte v. City of KansasMissouri Court of Appeals · 1886
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