State ex rel. Rice v. Harrison
Supreme Court of Missouri
Appeal from Clinton Circuit Court. — Ho». Alonzo D. Burnes, Judge. (1) Tbe assessment list is tbe basis of taxation of personal property and after being delivered by tbe person in charge of the property, to the assessor and by him filed with the county clerk, becomes a record which cannot be changed or amended except by order of the county court.
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Appeal from Clinton Circuit Court. — Ho». Alonzo D. Burnes, Judge. (1) Tbe assessment list is tbe basis of taxation of personal property and after being delivered by tbe person in charge of the property, to the assessor and by him filed with the county clerk, becomes a record which cannot be changed or amended except by order of the county court. In this case the list was regular in all respects and contained a proper schedule of the property at the valuation required by law; was signed *and sworn to, and its correctness is not denied. R. S. 1899, secs. 9144 and 9147; Lenox v. Harrison, 88…
1Opinion of the CourtWoodson, J.
The relator, as collector of revenue of Clinton county, instituted this suit in the circuit court of that county, against the defendant, as curator of the estate of Walter, Virginia and Eunice de Steiguer to recover back taxes due for State, county *161and school purposes for the year 1905, aggregating $418. A trial was had before the court, which resulted in a judgment for the defendant; and the relator duly appealed the cause to this court.
The facts are brief and are practically undisputed. . They are as follows:
Defendant for some cause, not disclosed by the record, neglected to make out and…
2Cases cited11 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- State ex rel. Lemon v. Board of EqualizationSupreme Court of Missouri · 1891
- O'Neal v. Virginia & Maryland Bridge Co.Court of Appeals of Maryland · 1861
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