State ex rel. Rice v. Powell
Supreme Court of Missouri
Appeal from Fifth District Court. I. IE the collector so made his return (after the land tax was tendered to him) as to induce and cause the County Court to render judgment a,gainst the land for both land and personal tax, he violated the law, and is liable in this action. II. The relators wore bound to take notice of all that the collector or County Court might lawfully do, but they were not bound by any unlawful act of the collector or County Court in the premises. HI.
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Appeal from Fifth District Court. I. IE the collector so made his return (after the land tax was tendered to him) as to induce and cause the County Court to render judgment a,gainst the land for both land and personal tax, he violated the law, and is liable in this action. II. The relators wore bound to take notice of all that the collector or County Court might lawfully do, but they were not bound by any unlawful act of the collector or County Court in the premises. HI. The collection of taxes is against common right, and the collector must strictly pursue the authority given him by law, or…
1Opinion of the CourtBliss, Judge
This was a suit against Powell, as sheriff and tax collector of Daviess county, for refusing to receive the legal tax assessed upon certain real estate, returning the same as delinquent, and finally selling it. Rice and Caldwell purchased a farm of one Hays, after the assessment of the tax of 1865, and hence held the land charged with the tax. There was also upon the collector’s books an assessment of a tax upon the personal property of said Hays. Rice and Caldwell in due season offered to pay, and tendered to the sheriff the tax upon the land; but he refused to receive it unless they would…
2Cases cited4 opinions
- State ex rel. Russell v. MooreSupreme Court of Missouri · 1854
- State ex rel. Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1866
- Christy's Administrator v. City of St. LouisSupreme Court of Missouri · 1854
- County of Lewis v. TateSupreme Court of Missouri · 1847
3Cited by8 opinions
- Strauss v. MeertiefSupreme Court of Alabama · 1879
- Western Union Telegraph Co. v. NeillTexas Supreme Court · 1881
- Bombeck v. BombeckMissouri Court of Appeals · 1885
- Western Union Telegraph Co. v. Reid Bros.Supreme Court of Georgia · 1889
- Schueler v. City of KirkwoodMissouri Court of Appeals · 1915
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