State ex rel. Kerstner v. Sanford
Supreme Court of Missouri
Appeal from Gape Girardeau Court of Common Pleas. Hon. Alexander Ross, Judge. (1) The tax bill shows on its face that there is no description of the land for the years 1875 and 1876 describing the land as “Erl. sec. 17, etc,” when follows the perfect description of the “S. W. frl. —a patent ambiguity that renders the assessment for these years void.
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Appeal from Gape Girardeau Court of Common Pleas. Hon. Alexander Ross, Judge. (1) The tax bill shows on its face that there is no description of the land for the years 1875 and 1876 describing the land as “Erl. sec. 17, etc,” when follows the perfect description of the “S. W. frl. —a patent ambiguity that renders the assessment for these years void. State to use, etc., v. Railroad, 114 Mo. 1; Cooley on Taxation [2 Ed.], p. 404. (2) In no event can plaintiff maintain this suit. He has been out of office over two years, and if the money was paid to him he could not be compelled to account for…
1Opinion of the CourtBrace, P. J.
This is an action for back taxes for the years 1875 to 1888, inclusive, instituted in February, 1890, in the Gape Girardeau court of common pleas and tried at the .May term, 1893, of said court, in which the plaintiff obtained judgment and the defendant appeals.
The petition is in the usual form on a back tax bill, and in support thereof the plaintiff introduced tax bill in evidence, certified in proper form by “Henry Kerstner; -collector of the revenue within and for the county of 'Cape 'Girardeau,' by R. M. Firmenstein, *371deputy collector.” It was not disputed that Kerstner was the collector…
2Cases cited2 opinions
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- State ex rel. Hudson v. MillerMissouri Court of Appeals · 1885
3Cited by5 opinions
- State Ex Rel., Pickett v. TrumanSupreme Court of Missouri · 1933
- State v. BrennanSupreme Court of Missouri · 1901
- Chilton v. Pemiscot County.Supreme Court of Missouri · 1932
- State v. MatthewsMissouri Court of Appeals · 1974
- State Ex Rel., Pickett v. TrumanSupreme Court of Missouri · 1933