St. Joseph Lead Co. v. Simms
Supreme Court of Missouri
Appeal from St. Francois Circuit Court. — Hon. Jas. P. Green, Judge. The county board under the statutory provisions relating thereto had the power at its meeting in April, 1891, to raise the valuation of the real property involved in this proceeding.
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Appeal from St. Francois Circuit Court. — Hon. Jas. P. Green, Judge. The county board under the statutory provisions relating thereto had the power at its meeting in April, 1891, to raise the valuation of the real property involved in this proceeding. R. S. 1889, secs. 7517, 7518-9. In the language of these statutes, but one intent can be discovered, which is that the county boards ■ of equalization shall meet once a year; shall, without any distinction, equalize the valuation of all kinds of property at each meeting. This is the plain interpretation of these sections, and they should be so…
1Opinion of the CourtBlack, J.
The assessor of St. Francois county duly assessed two tracts of lands belonging to the plaintiff for taxation at the biennial assessment beginning on June 1, 1889. He assessed one tract containing six hundred and ninety-seven acres at the sum of $300,000, and the other containing seven hundred and fifty-five acres at the sum of $125,000. The county board of equalization met at the time appointed by law, namely, *224the first Monday in April, 1890, and adjourned without day, making no change in the assessed value of this property. The board met again on the first Monday in April, 1891, it being…
2Cited by11 opinions
- Schepers v. Union Depot RailroadSupreme Court of Missouri · 1895
- State ex rel. Wyatt v. VaileSupreme Court of Missouri · 1894
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
- State ex rel. Wallace v. State Board of EqualizationMontana Supreme Court · 1896
- In re SanfordSupreme Court of Missouri · 1911
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