State Ex Rel. Lane v. St. Louis-San Francisco Railway Co.

The collector of revenue of Henry County, Missouri, filed suit against appellant for the taxes falling due in the years 1929, 1930, 1931. The trial court found for appellant on the first and second counts of the petition, but rendered judgment in respondent's favor on the third count, which represented the taxes levied for the year 1931. From this judgment an appeal was taken. [1] This case involves the interpretation of the revenue laws, hence our appellate jurisdiction.

Section 11, Article X, of the Constitution provides that the tax rate for county purposes, in counties having a valuation…