Stephens v. Mayor of Booneville
Supreme Court of Missouri
Error to Cooper Circuit Court. I. The City of Booneville has no “jurisdiction over any property, except real and personal property vnthin the city.'1'’ The property to be taxed must have an actual “ situs” within the city. (See 11th sec. of the Charter, Sess. Acts 1889, p. 297.) II. The tax-authorized by the charter is a tax on property, and not a tax on persons. It can only be levied or assessed on specific articles ; that is, such only as have a locality within the city.
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Error to Cooper Circuit Court. I. The City of Booneville has no “jurisdiction over any property, except real and personal property vnthin the city.'1'’ The property to be taxed must have an actual “ situs” within the city. (See 11th sec. of the Charter, Sess. Acts 1889, p. 297.) II. The tax-authorized by the charter is a tax on property, and not a tax on persons. It can only be levied or assessed on specific articles ; that is, such only as have a locality within the city. Persons residing within the city may own real or personal property located beyond the limits of the city, and the fiction…
1Opinion of the CourtBay, Judge
Without discussing the question as to whether the corporate authorities of the city of Booneville have power under the charter of said city to impose a tax upon bonds, notes, and other securities, owned by persons other than brokers or exchange dealers, upon solvent persons or corporations, it is manifest to us that no such power existed with reference to the notes in controversy.
*325If these notes had belonged to Stephens in his individual right, the case would have presented a very different aspect. It is true that at common law the legal property in the personal estate of the testator vests on…
2Cases cited1 opinion
- Lessing, Mayer & Co. v. VertreesSupreme Court of Missouri · 1862
3Cited by11 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- State v. BeardsleySupreme Court of Florida · 1919
- State ex rel. Kelly v. ShepherdSupreme Court of Missouri · 1909
- State v. GomerSupreme Court of Missouri · 1936
- City of Blakely v. HiltonSupreme Court of Georgia · 1920
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