State ex rel. Morris v. Board of Trustees
Supreme Court of Missouri
Appeal from Hannibal Court of Common Pleas. — Hon. D. H. Eby, Judge. (1) Defendant’s charter containing the provision that “all the property and effects of said corporation shall be exempt from taxation” is a contract between the State and defendant, inviolable under the Federal Constitution. The State can tax no property of defendant.
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Appeal from Hannibal Court of Common Pleas. — Hon. D. H. Eby, Judge. (1) Defendant’s charter containing the provision that “all the property and effects of said corporation shall be exempt from taxation” is a contract between the State and defendant, inviolable under the Federal Constitution. The State can tax no property of defendant. Home of the Friendless v. Rowse; 8 Wall. 430; Washington University v. Rowse, 8 Wall. 439; St. Vincent’s College v. Schaefer, 104 Mo. 261. (2) The quoted charter provision contractually covers all property acquired subsequent to its enactment. Asylum v. New…
1Opinion of the CourtValliant, J.
— This is a suit by the collector of Marion county to recover taxes assessed against certain real estate in that county as the property of the defendant corporation.
Under the pleadings the plaintiff is entitled to recover unless the property in question is exempt from taxation by virtue of the terms of defendant’s charter.
Defendant by its answer claims charter existence and powers under four separate acts of the General Assembly incorporating it as an educational institution, to-wit: Act of February 1851 (Laws 1850-51, p. 356); Act of February 18, 1853 (Laws 1852-3, p. 279); Act of *56December…
2Cases cited9 opinions
- State ex rel. Pittman v. AdamsSupreme Court of Missouri · 1869
- Franta v. Bohemian Roman Catholic Central UnionSupreme Court of Missouri · 1901
- In re St. Louis Institute of Christian ScienceMissouri Court of Appeals · 1887
- President of St. Vincent's College v. SchaeferSupreme Court of Missouri · 1891
- State ex rel. Dosenbach v. St. Joseph's Convent of MercySupreme Court of Missouri · 1893
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3Cited by13 opinions
- Evangelical Lutheran Synod v. HoehnSupreme Court of Missouri · 1946
- Lightfoot v. PoindexterCourt of Appeals of Texas · 1917
- Baltzell v. Church Home & InfirmaryCourt of Appeals of Maryland · 1909
- First National Bank of Kansas City v. DanforthSupreme Court of Missouri · 1975
- Washington University v. BaumannSupreme Court of Missouri · 1937
8 more not listed; retrieve them via the Exa API.