State ex rel. Kemper v. St. Louis, Kansas City, & Northern Railway Co.
Missouri Court of Appeals
Appeal from the St. Charles Circuit Court, Edwarjds, J. The purposes for which counties and cities may levy and collect taxes, and the time and manner in which property may be assessed and taxed by municipal authorities, are under the absolute control of the Legislature, and no city or county can acquire any vested right to any particular portion of its revenue, or to any particular assessment, or method of assessment, which cannot be controlled, modified, or taken- away by…
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Appeal from the St. Charles Circuit Court, Edwarjds, J. The purposes for which counties and cities may levy and collect taxes, and the time and manner in which property may be assessed and taxed by municipal authorities, are under the absolute control of the Legislature, and no city or county can acquire any vested right to any particular portion of its revenue, or to any particular assessment, or method of assessment, which cannot be controlled, modified, or taken- away by the Legislature. — Dill, on Mun. Corp. 147, 148, sects. 35, 36; Cooley on Tax. 34; Burr, on Tax. 2; Hill, on Tax. 3, 4,…
1Opinion of the CourtThompson, J.
In April, 1877, the local authorities of St. Charles city and county, Missouri, assessed all the property of the St. Charles Bridge Company in said city and county for the year 1877 at a valuation of $200,000, under the provisions of the general revenue-law of the State, and levied taxes thereupon. The taxes so assessed and levied became due and payable on August 1, 1877, and were payable without penalty thereon at any time prior to January 1, 1878. On the twenty-first day of April, 1877, the Legislature passed an act entitled “An act to provide for the assessment and collection of taxes on…
2Cases cited9 opinions
- Commissioners of Laramie County v. COMMISSIONERS OF ALBANY COUNTYSupreme Court of the United States · 1876
- State ex rel. Police Commissioners v. County CourtSupreme Court of Missouri · 1864
- State ex rel. K. C., St. J. & C. B. R. R. v. SeveranceSupreme Court of Missouri · 1874
- City of St. Louis v. RussellSupreme Court of Missouri · 1845
- City of St. Louis v. AllenSupreme Court of Missouri · 1850
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3Cited by5 opinions
- Lovell v. DavisMissouri Court of Appeals · 1893
- Pickton v. City of FargoNorth Dakota Supreme Court · 1901
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- Alaska Mexican Gold Mining Co. v. Territory of AlaskaCourt of Appeals for the Ninth Circuit · 1916
- XO Missouri, Inc. v. City of Maryland HeightsDistrict Court, E.D. Missouri · 2003