Rich Hill Coal Mining Co. v. Neptune
Missouri Court of Appeals
Appeal from Bates Circuit Court, Hon. James B. Hantt, Judge. Statement of case by the court. This is a proceeding by certiorari? issued by the circuit court of Bates county to the defendants as a board of equalization of said county, to set aside and cancel the action of said board in raising the assessed valué oi plaintiff’s personal property for the year 1882, on the ground that the board had no jurisdiction, for the want of notice to plaintiff.
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Appeal from Bates Circuit Court, Hon. James B. Hantt, Judge. Statement of case by the court. This is a proceeding by certiorari? issued by the circuit court of Bates county to the defendants as a board of equalization of said county, to set aside and cancel the action of said board in raising the assessed valué oi plaintiff’s personal property for the year 1882, on the ground that the board had no jurisdiction, for the want of notice to plaintiff. This casé has been transferred to this court by the supreme court of the state. By defendant’s return to the writ, it appears that the board met at…
1Opinion of the CourtEllison, J.
In this state, the assessment of property is made by the assessor by calling on the taxpayer and obtaining from him a list of his taxable property and its value. Section 6685, Revised Statutes. When the list is received by the assessor, the value given to the .property by him at that time, is its assessed value. The taxpayer has a right to so consider it, for it is provided by 6719, of the statute, that “every person who thinks himself aggrieved by the assessment of his property may appeal,” etc. It is the assessment made under section 6685 that a party may appeal from, if he feels aggrieved.…
2Cases cited4 opinions
- People ex rel. Butler v. Board of SupervisorsMichigan Supreme Court · 1872
- George v. MiddoughSupreme Court of Missouri · 1876
- Laughlin v. FairbanksSupreme Court of Missouri · 1844
- St. Louis Mutual Life Insurance v. CharlesSupreme Court of Missouri · 1871
3Cited by7 opinions
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
- State v. BiesemeyerMissouri Court of Appeals · 1909
- State ex rel. Ziegenhein v. SpencerSupreme Court of Missouri · 1893
- Girardeau v. BuehrmannSupreme Court of Missouri · 1899
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