State ex rel. Bauer v. Edwards
Supreme Court of Missouri
Error to Cole Circuit Court. — Hon. D. W. Shackle-ford, Judge. (1) Before the city could proceed to institute proceedings to recover the taxes alleged to be due against the property in the petition mentioned, it was required of the city collector to employ an attorney and his appointment or employment must first meet the approval of the mayor. R. S. 1889, secs. 7681, 2064. (2) There was no valid assessment of the taxes attempted to be collected.
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Error to Cole Circuit Court. — Hon. D. W. Shackle-ford, Judge. (1) Before the city could proceed to institute proceedings to recover the taxes alleged to be due against the property in the petition mentioned, it was required of the city collector to employ an attorney and his appointment or employment must first meet the approval of the mayor. R. S. 1889, secs. 7681, 2064. (2) There was no valid assessment of the taxes attempted to be collected. The act of 1889 required the city assessor to make the assessment jointly with the county assessor, and that this assessment should be the bases upon…
1Opinion of the CourtMaceaklane, J.
This suit is for the enforcement of the lien upon certain lots in Jefferson City for city taxes, alleged to be due thereon for the years 1889, ’90, ’91, and ’92. The suit was commenced against E. L. Edwards, who was at the time the owner of the lots. Said defendant died testate, pending the suit in the circuit court, and the cause was revived' against his devisees under the will.
The city is of the third class, under the general laws of the state, and relator Bauer is the collector thereof. The petition is in the usual form adopted in suits by county collectors to enforce the state’s lien, the…
2Cases cited1 opinion
- State ex rel. Attorney General v. HeidornSupreme Court of Missouri · 1881
3Cited by9 opinions
- Peavy v. McCombsIdaho Supreme Court · 1914
- State v. SchenkSupreme Court of Missouri · 1911
- State ex rel. Bauer v. EdwardsSupreme Court of Missouri · 1898
- Whittaker v. Mutual Life InsuranceMissouri Court of Appeals · 1908
- State v. PaulWashington Supreme Court · 1915
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