Legal Opinion · Concurrence

State ex rel. Brassfield v. Hurt

Supreme Court of Missouri

Decided December 19, 1892Published

Appeal from Clay Circuit Court. — Hon. Jas. M. Sandusky, Judge. Plaintiff, as collector of Clay county, sued to recover the amount of certain taxes levied for the year 1873 upon lands of defendants in that county. Upon a trial by the court, a judgment for defendant followed and plaintiff appealed in due course, after the usual exceptions. (1) The assessment was regular and the assessor’s book properly verified.

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Appeal from Clay Circuit Court. — Hon. Jas. M. Sandusky, Judge. Plaintiff, as collector of Clay county, sued to recover the amount of certain taxes levied for the year 1873 upon lands of defendants in that county. Upon a trial by the court, a judgment for defendant followed and plaintiff appealed in due course, after the usual exceptions. (1) The assessment was regular and the assessor’s book properly verified. Wagner’s Missouri Statutes, 1872, sec. 61. p. 1170. (2) The tax book was made out and certified by the clerk of the county court as the law required. Wagner’s Missouri Statutes, 1872,…

1Concurrence

Gantt, Thomas and Maceaelane, JJ.

We concur in the result reached by the court in the foregoing opinion, but we wish to add that in our judgment the orders of the county court in this case show that that court properly approved the delinquent lists returned by the collector, within the meaning of the statute. It was made the duty of the county court to examine, compare and correct, if need be, the delinquent lists returned by the collector, and to allow him credit for the same, or so much thereof as was found to be properly returned. When, therefore, the court approved the settlement *98with…

2Cases cited8 opinions

  1. Henry v. McKerlieSupreme Court of Missouri · 1883
  2. Jones v. ManlySupreme Court of Missouri · 1875
  3. Grayson v. WeddleSupreme Court of Missouri · 1876
  4. Wilcoxon v. OsbornSupreme Court of Missouri · 1883
  5. Camden v. PlainSupreme Court of Missouri · 1886

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