State ex rel. Glenn v. Mississippi River Bridge Co.
Supreme Court of Missouri
Appeal from Pilce Circuit Court. — Hon. E. M. Hughes,, Judge. The action is to enforce the collection of taxes;judgment for defendant. Plaintiff appealed, The material facts are given in the opinion of the court (1) The property in controversy was assessed under article 9, chapter 138, Revised Statutes, 1889, of Missouri. (2) The words “joint-stock companies” in section 7755 of said article 9 are synonymous with “joint-stock corporation.”
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Appeal from Pilce Circuit Court. — Hon. E. M. Hughes,, Judge. The action is to enforce the collection of taxes;judgment for defendant. Plaintiff appealed, The material facts are given in the opinion of the court (1) The property in controversy was assessed under article 9, chapter 138, Revised Statutes, 1889, of Missouri. (2) The words “joint-stock companies” in section 7755 of said article 9 are synonymous with “joint-stock corporation.” R. S. 1889, art. 1, sec. 2480, ch. 42. (3) The property assessed was “owned by a joint-stock company,” to-wit: Mississippi River Bridge Company, and,…
1Opinion of the CourtBarclay, J.
This action was begun by the collector of the revenue for Pike county to enforce payment of certain taxes, assessed and levied for state, and also for local, purposes against the property of the Mississippi River Bridge Company, situate in that, county.
The assessment by the state board of equalization and the levy by the county court of Pike county are not challenged for any irregularity. The objection to them goes deeper, and is placed upon the contention that the property in view is not subject to 'the tax imposed. That property is the Missouri portion of a railroad bridge across the…
2Cases cited5 opinions
- Little v. GilesNebraska Supreme Court · 1889
- Quincy Railroad Bridge Co. v. County of AdamsIllinois Supreme Court · 1878
- Railway v. WilliamsSupreme Court of Arkansas · 1890
- State ex rel. Tillery v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1888
- State ex rel. Tillery v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1886
3Cited by8 opinions
- Graciosa Oil Co. v. County of Santa BarbaraCalifornia Supreme Court · 1909
- State ex rel. Pearson v. Louisiana & Missouri River RailroadSupreme Court of Missouri · 1906
- Chicago v. People ex rel. WindmillerIllinois Supreme Court · 1894
- Lone Pine Lawn Corporation v. HelveringCourt of Appeals for the Second Circuit · 1941
- San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1914
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