State ex rel. Steel v. Phillips
Supreme Court of Missouri
Appeal from New Madrid Circuit Court. — Hon. Dorsey W. Shackleford, Special Judge. (1) The defendant pleaded, and sought to show by testimony, that he had discharged his duty by calling upon the collector and paying all the taxes that were, assessed and charged against him for the years 1888, 1889, and 1890. The circuit court committed reversible error in refusing to allow him to plead and show this as a matter of defense.
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Appeal from New Madrid Circuit Court. — Hon. Dorsey W. Shackleford, Special Judge. (1) The defendant pleaded, and sought to show by testimony, that he had discharged his duty by calling upon the collector and paying all the taxes that were, assessed and charged against him for the years 1888, 1889, and 1890. The circuit court committed reversible error in refusing to allow him to plead and show this as a matter of defense. Harness v. Cravens, 126 Mo. 233. (2) It was clearly shown by county clerk Mitchell that the delinquent lists of back taxes for'the years 1888 and 1889 were not ordered…
1Opinion of the CourtSherwood, J.
Action to recover back taxes for the years 1888, 1889, and 1890.
The defendant in his answer set up three defenses: The first count is a general denial. The second count is as follows:
“And for further answer herein defendant says that he is not indebted to the plaintiff in any sum whatever, for the reason that he called upon the collector for the several years he is supposed to be charged with the delinquencies and paid all taxes that were charged against him, and took receipts therefor, and now pleads these facts as well as said payments in bar of any further tax, and again prays for…
2Cases cited3 opinions
- Smith v. City of St. JosephSupreme Court of Missouri · 1870
- State ex rel. Gracy v. Bank of NeoshoSupreme Court of Missouri · 1894
- Henslee v. CannefaxSupreme Court of Missouri · 1872
3Cited by20 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909
- North St. Louis Building & Loan Ass'n v. ObertSupreme Court of Missouri · 1902
- State Ex Rel. Attorney-General v. SkinkerSupreme Court of Missouri · 1930
- State ex rel. Mahan v. Merchants BankSupreme Court of Missouri · 1901
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