State ex rel. Hayes v. Hannibal & St. Joseph Railroad
Supreme Court of Missouri
Appeal from Jackson Circuit Court. — Hon. C. L. Dobson, Judge. (1) The action of the county court in ascertaining the average rate of taxation for school purposes is not subject to collateral attack. State ex rel. v. Railroad, 116 Mo. 15; State ex rel. v. Brassfield, 113 Mo. 90. It may be reviewed by appeal. R. S. Mo. 1889, secs. 3318, 3434, 7658; Colman v. Farrar, 112 Mo. 72. It may also be reviewed by certiorari.
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Appeal from Jackson Circuit Court. — Hon. C. L. Dobson, Judge. (1) The action of the county court in ascertaining the average rate of taxation for school purposes is not subject to collateral attack. State ex rel. v. Railroad, 116 Mo. 15; State ex rel. v. Brassfield, 113 Mo. 90. It may be reviewed by appeal. R. S. Mo. 1889, secs. 3318, 3434, 7658; Colman v. Farrar, 112 Mo. 72. It may also be reviewed by certiorari. Ealpin v. Powers, 68 Mo. 320; State ex rel. v. Bowling, 50 Mo. 134. (2) In assessing defendant’s local property the assessor acted judicially, and his assessment was not appealed…
1Opinion of the Court
DIVISION ONE.
Brace, P. J.
This is an action by the collector of the revenue of Jackson county, for the recovery of taxes alleged to be due by the defendant for the year 1891. The taxes sued for are upon both the local and distributable property of the defendant. Before the taxes became delinquent the aggregate sum which the *624defendant admitted to be properly leviable of its property was tendered to the collector, and, after suit brought,' was deposited in court. The question at issue is upon the taxes which it refused to pay, for reasons stated as follows:
“1. The defendant refused to pay the…
Also in this document: Concurring in part, dissenting in part.
2Cases cited11 opinions
- Jones v. DriskillSupreme Court of Missouri · 1887
- State ex rel. Ziegenhein v. St. Louis & San Francisco Railway Co.Supreme Court of Missouri · 1893
- St. Louis & San Francisco Railway Co. v. AppersonSupreme Court of Missouri · 1888
- Boyd v. EllisSupreme Court of Missouri · 1891
- St. Louis & San Francisco Railway Co. v. GracySupreme Court of Missouri · 1895
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Railroad & Telephone Cos. v. Board of Equalizers of TennesseeU.S. Circuit Court for the District of Middle Tennessee · 1897
- State Ex Rel. Howard Electric Cooperative v. RineySupreme Court of Missouri · 1973
- SOUTHWESTERN BELL TELEPHONE CO. INC. v. MahnSupreme Court of Missouri · 1989
- State Ex Rel. Union Electric Light & Power Co. v. BakerSupreme Court of Missouri · 1927
- State ex rel. Kinloch Telephone Co. v. RoachSupreme Court of Missouri · 1916
7 more not listed; retrieve them via the Exa API.