State ex rel. Koeln v. Lesser
Supreme Court of Missouri
Appeal from St. Lords City Circuit Court. — Hon. James E. Withrow, Judge. (1) The city of St. Louis had authority to assess, levy and collect' taxes on the property in question. Art. Y, sec. 1, City Charter. (2) The State of Missouri had authority to assess, levy and collect taxes on the property in question. Art. 10, Constitution. (3) The State, by statute, provided for the assessment, levying and collecting of taxes on the property in question.
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Appeal from St. Lords City Circuit Court. — Hon. James E. Withrow, Judge. (1) The city of St. Louis had authority to assess, levy and collect' taxes on the property in question. Art. Y, sec. 1, City Charter. (2) The State of Missouri had authority to assess, levy and collect taxes on the property in question. Art. 10, Constitution. (3) The State, by statute, provided for the assessment, levying and collecting of taxes on the property in question. R. S. 1909, secs. 11334, 11348, 11357, 11387, 11519. (4) An abandonment of the soverign right to exercise the vital power of taxation can never be…
1Opinion of the CourtVaulliant, C. J.
Appellant, as revenue collector of the city of St. Louis, sued respondents to recover the amount of certain bills for taxes assessed against them as executors of the will of Julius Lesser, deceased.
The -petition alleges that defendants were the owners and had charge and management of “taxable personal property in the city of St. Louis of the aggregate value of $89,300, on which taxes had been regularly assessed and the tax bills placed in the hands of the plaintiff as collector, who had used all lawful means to collect, but was unable to do so,” etc. The amount of the tax bills was $1982.46,…
2Cases cited9 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- Valle v. ZieglerSupreme Court of Missouri · 1884
- St. Louis v. WennekerSupreme Court of Missouri · 1898
- State ex rel. Miller v. ShryackSupreme Court of Missouri · 1904
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Leavell v. BladesSupreme Court of Missouri · 1911
- State Ex Rel. Kansas City Power & Light Co. v. SmithSupreme Court of Missouri · 1938
- Union Electric Co. v. MorrisSupreme Court of Missouri · 1949
- Mesker Brothers Industries, Inc. v. LeachmanSupreme Court of Missouri · 1975
- Schlafly v. BaumannSupreme Court of Missouri · 1937
13 more not listed; retrieve them via the Exa API.