State ex rel. Mahan v. Merchants Bank
Supreme Court of Missouri
Appeal from Cole Circuit Court. — Ron. D. W. Shackleford, Judge. (1) The suit is against the “Merchants Bank of Jefferson City,” while the alleged assessment is against “Merchants Bank.” This is no more defendant’s name than if it had been assessed against the “Savings” or “Jones Bank.”
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Appeal from Cole Circuit Court. — Ron. D. W. Shackleford, Judge. (1) The suit is against the “Merchants Bank of Jefferson City,” while the alleged assessment is against “Merchants Bank.” This is no more defendant’s name than if it had been assessed against the “Savings” or “Jones Bank.” R. S. 1889, secs. 7553, 7555, 7556; Hubbard v. Gilpin, 57 Mo. 441; Abbott v. Lindenbower, 42 Mo. 162; St. Louis v. Wen¡neker, 145 Mo. 239; R. S. 1889, secs. 7679 and 768. (2) The vital point in the case is the assessment. If the shareholders in the bank had a million dollars, this money could not have been…
1Opinion of the CourtBurgess, J.
This is an action by the collector of Oole county, to z’ecover certain personal taxes, amounting to the sum of $237.83, claimed to be due the State and county for certain taxes for the year 1896, as follows: $47.57, State fund tax; $85.62, county fund tax, and $104.04, school fund tax.
With respect to the property upon which the tax is supposed to be due, no information is given either in the petition or tax-bill,- upon which the action is based, except in the tax-bill in the column marked “S” are the figures, “19.025,” and because of the indefiniteness of the petition, defendant filed its…
2Cases cited4 opinions
- State ex rel. Steel v. PhillipsSupreme Court of Missouri · 1897
- City of Stanberry v. JordanSupreme Court of Missouri · 1898
- State ex rel. Morris v. CunninghamSupreme Court of Missouri · 1900
- State ex rel. Miller v. HutchinsonSupreme Court of Missouri · 1893
3Cited by20 opinions
- Dakan v. G. W. Chase, & Son Mercantile Co.Supreme Court of Missouri · 1906
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Sommers v. St. Louis Transit Co.Missouri Court of Appeals · 1904
- Sperry v. HurdSupreme Court of Missouri · 1916
- State Ex Rel. Brancato v. TrimbleSupreme Court of Missouri · 1929
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