State ex rel. Bates County v. Smith
Supreme Court of Missouri
Appeal from. Vernon Circuit Court.—-Hon. John jD. Parkinson, Judge. In settling with collectors the county court acts as a fiscal agent. Its proceedings are not judicial, and have none of the effects of judgments. Phelps County v. Bishop, 46 Mo. 68; Peppy v. Jefferson County, 47 Mo. 66'; Owens v. Andrew County, 49 Mo. 372; State ex rel.
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Appeal from. Vernon Circuit Court.—-Hon. John jD. Parkinson, Judge. In settling with collectors the county court acts as a fiscal agent. Its proceedings are not judicial, and have none of the effects of judgments. Phelps County v. Bishop, 46 Mo. 68; Peppy v. Jefferson County, 47 Mo. 66'; Owens v. Andrew County, 49 Mo. 372; State ex rel. Morgan County v. Butman 63 Mo. 210. A collector’s settlement with the county court is not in the nature of a judgment; neither is a quietus from the county clerk a bar against a suit. Citing,' in addition to the cases examined by the court: Washington County…
1Opinion of the CourtNorton, J.
This suit was instituted upon the bond of defendant, Smith, as collector of Bates county. The petition in substance alleges that Smith was elected sheriff- and ex-officio collector of said county on the 3rd day of November, 1868, for two years from the 1st day of January, 1869; that he and his co-defendants, as sureties, executed the bond sued on, which is in the form required by law; that the tax books for the years 1869-70, and the delinquent tax lists for the years 1864, 1865, 1866, 1867 and 1868, were placed in the hands of said Smith for collection, and that he collected on the same the…
2Cases cited3 opinions
- County of Marion v. PhillipsSupreme Court of Missouri · 1869
- State ex rel. Carroll County v. RobertsSupreme Court of Missouri · 1876
- State ex rel. Carroll County v. RobertsSupreme Court of Missouri · 1875
3Cited by7 opinions
- Cole County v. DallmeyerSupreme Court of Missouri · 1890
- Francisco v. Chicago & A. R.Court of Appeals for the Eighth Circuit · 1906
- State ex rel. Scotland County v. EwingSupreme Court of Missouri · 1893
- Sidwell v. BirneySupreme Court of Missouri · 1878
- Holt v. ReaSupreme Court of Missouri · 1932
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