State ex rel. Lane v. Hannibal & St. Joseph Railroad
Supreme Court of Missouri
Appeal from Marion Circuit Court. The court committed reversible error in treating the so-called levy order of the county court, dated September 7, 1886, as compliance with the statutes in force, concerning levy of taxes on the property of railroad companies. This order was and is a nullity. Laws of 1885, pp. 230-1; R. ’S. 1879, secs. 6879, 6880; R. S. 1889, secs. 7731, 7732. (2) “Whatever is done by a court of record must appear by its record.”
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Appeal from Marion Circuit Court. The court committed reversible error in treating the so-called levy order of the county court, dated September 7, 1886, as compliance with the statutes in force, concerning levy of taxes on the property of railroad companies. This order was and is a nullity. Laws of 1885, pp. 230-1; R. ’S. 1879, secs. 6879, 6880; R. S. 1889, secs. 7731, 7732. (2) “Whatever is done by a court of record must appear by its record.” Folger v. Seidel, 60 Mo. 286-7; R. S. 1889, sec. 3225; Maupin v. Franldin Co., 67 Mo. 329. (3) The so-called order is an attempt by the county court…
1Opinion of the CourtThomas, J.
This is a suit by the collector of Marion county for sundry items of taxes of 1886, upon the property of defendant, assessed by the state board of equalization and apportioned to Marion county for taxation.
Prior to the institution of the suit, defendant tendered to the collector of the county the amount of taxes it claimed to be due, and after suit was brought deposited in court the amount thus tendered.
The trial was before the court without a jury, and resulted in a judgment against defendant for $563.90, from which it appeals.
The court found the issues for the defendant on all the items of…
2Cases cited5 opinions
- Westlake & Button v. City of St. LouisSupreme Court of Missouri · 1882
- Walker v. City of St. LouisSupreme Court of Missouri · 1852
- State ex rel. Clinton County v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1885
- State ex rel. Givens v. Wabash, St. Louis & Pacific Railway Co.Supreme Court of Missouri · 1888
- Gibson v. CunninghamSupreme Court of Missouri · 1887
3Cited by2 opinions
- State ex rel. Kelly v. ShepherdSupreme Court of Missouri · 1909
- State ex rel. Hayes v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1896