Kansas City v. Ferd Heim Brewing Co.
Missouri Court of Appeals
Appeal ifrom Jackson Circuit .Conrt. — Hon. J. H. Slover, Judge. (1) Article 5, section 13, Charter 1898, provides that all property of corporations, etc., shall be assessed as the property of individuals is assessed, etc. If this brewing company carried merchandise for sale, then it was taxable. Revised Charter of Kansas Citv, 1898, art. 5, sec. 8. The act of the assessor and board is judicial.
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Appeal ifrom Jackson Circuit .Conrt. — Hon. J. H. Slover, Judge. (1) Article 5, section 13, Charter 1898, provides that all property of corporations, etc., shall be assessed as the property of individuals is assessed, etc. If this brewing company carried merchandise for sale, then it was taxable. Revised Charter of Kansas Citv, 1898, art. 5, sec. 8. The act of the assessor and board is judicial. Black v. McGonnigell, 103 Mo. 192; Lead Co. v. Simms, 108 Mo. 222; Meyer v. Eosenblatz, 78 Mo. 495; Wyatt v. Hoyt, 123 Mo. 253; State ex rel. v. Springer, 134 Mo. 212; State ex rel. v. Vaile, 122 Mo.…
1Opinion of the CourtBroaddus, J.
This is a suit of the plaintiff against defendant, a corporation doing business in Kansas City, for merchants’ and ad valorem and personal property taxes, for the years 1898,1899 and 1900. The defendant denied its liability for such tax, on the ground that it was not engaged in the business of a merchant, but that of a manufacturer. The trial court found for defendant and plaintiff appealed.
The case turns upon a proper definition of the term “merchant.” By section 78 of article 5 of the charter of Kansas City the word “merchant” when used in such charter, ‘ ‘ shall be held to mean and include…
2Cases cited5 opinions
- Kansas City v. LorberMissouri Court of Appeals · 1896
- State v. WhittakerSupreme Court of Missouri · 1863
- State v. RichesonSupreme Court of Missouri · 1870
- State v. WestSupreme Court of Missouri · 1864
- Kansas City v. ButtMissouri Court of Appeals · 1901
3Cited by9 opinions
- Grantham v. City of ChickashaSupreme Court of Oklahoma · 1932
- Phillips v. ByersCalifornia Supreme Court · 1922
- Campbell Baking Co. v. City of Harrisonville, Mo.Court of Appeals for the Eighth Circuit · 1931
- Union County Nat. Bank v. Ozan Lumber Co.Court of Appeals for the Eighth Circuit · 1910
- Krone v. Snapout Forms Co.Supreme Court of Missouri · 1950
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