State ex rel. Griswold v. O'Brien
Supreme Court of Missouri
Certiorari. (1) In this proceeding this court will pass upon the question whether the property is liable, either at all, or in the manner assessed. State ex rel. LatJirop r. Dow-ling, BO Mo. 137. (2) The intent of section 22, of article 5, of the charter of St. Louis (2 R. S., 1602), is, that lands not laid off into lots and blocks shall be assessed at their value for agricultural purposes.
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Certiorari. (1) In this proceeding this court will pass upon the question whether the property is liable, either at all, or in the manner assessed. State ex rel. LatJirop r. Dow-ling, BO Mo. 137. (2) The intent of section 22, of article 5, of the charter of St. Louis (2 R. S., 1602), is, that lands not laid off into lots and blocks shall be assessed at their value for agricultural purposes. (3) . Section 22, aforesaid, is not in conflict with section 4, of article 10, of the constitution, which provides that “all property subject to taxation shall be taxed in proportion to its value.” Cooley…
1Opinion of the CourtHenry, C. J.
This is a proceeding b j .certiorari to Tbring before this court for review, the action of the Board of Equalization in the assessment of relator’s land for taxation for city purposes.
The relator owns about seventy-seven acres of land within the new limits of the city of St. Louis, which has never been laid off into blocks and lots, and, at the time of the assessment, was rented as agricultural land for farming purposes at eight hundred dollars per annum, which, relator alleges, is as much as the land is worth per annum for agricultural purposes. Prior to March 31, 1836, said tract was…
2Cited by2 opinions
- Copeland v. City of St. JosephSupreme Court of Missouri · 1895
- City of Westport ex rel. Kitchen v. McGeeSupreme Court of Missouri · 1895