Legal Opinion

Deane v. Todd

Supreme Court of Missouri

Decided October 15, 1855PublishedCited by 11 opinions

Jippcal from Washington Circuit Court. Plaintiff filed his petition in the Circuit Court'of Washington county, praying that Todd, the sheriff and collector of said county, might be enjoined and restrained from collecting a certain tax alleged to have been improperly assessed against the plaintiff, and also praying that the county court of said county be directed to set .aside and annul the assessment of said tax.

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Jippcal from Washington Circuit Court. Plaintiff filed his petition in the Circuit Court'of Washington county, praying that Todd, the sheriff and collector of said county, might be enjoined and restrained from collecting a certain tax alleged to have been improperly assessed against the plaintiff, and also praying that the county court of said county be directed to set .aside and annul the assessment of said tax. It appears from the finding of the court, that on the 1st of February, 1854, the .plaintiff was a resident of Washington county; that on that day he held a note or bond on the Potosi…

1Opinion of the CourtLeonard, Judge

Assuming, for the purpose of the present case, that the plaintiff ought not to have been taxed on account of the debt due him from the Potosi lead company, the assessment was not therefore void, so that the tax-book, delivered to the collector, conferred no authority upon him to collect the amount standing there against the plaintiff. It was at the utmost only erroneous, and for the correcting of such errors the law had provided a special tribunal, and directed the assessor’s book to remain in the county court clerk’s office, open to the inspection of all *93■persons interested, for ten days…

2Cited by11 opinions

  1. Youngblood v. SextonMichigan Supreme Court · 1875
  2. Kuntz v. SumptionIndiana Supreme Court · 1889
  3. State ex rel. Circuit Attorney v. County CourtSupreme Court of Missouri · 1873
  4. Board of Com'rs v. Searight Cattle Co.Wyoming Supreme Court · 1892
  5. Williams v. County Court of Grant Co.West Virginia Supreme Court · 1885

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