State v. Hannibal & St. Joseph Railroad
Supreme Court of Missouri
Appeal from Buchanan Circuit Court. • I. The provisions of section three of the act of September, 1852, providing for the payment of a tax by the Hannibal & St. Joe. E. E. Company and for the mode of assessment, constituted no such vested right in the company as to preclude the legislature from providing some other mode of assessment. II. The act of March 10, 1871 (Sess.
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Appeal from Buchanan Circuit Court. • I. The provisions of section three of the act of September, 1852, providing for the payment of a tax by the Hannibal & St. Joe. E. E. Company and for the mode of assessment, constituted no such vested right in the company as to preclude the legislature from providing some other mode of assessment. II. The act of March 10, 1871 (Sess. Acts, 1871, p. 56) providing for assessment and equalization of taxes of all the railroads in the State by a special board, composed of the auditor, treasurer and register of lands, repeals or invalidates that part of the act…
1Opinion of the CourtWagner, Judge
This was an action brought by the plaintiff for the purpose of recovering a balance of State taxes assessed for the year 1872, against the defendant.
The defendant appeared and demurred to the petition upon the ground that the company was not liable for the taxes because they had been illegally assessed. This demurrer was sustained by the court and a final judgment was rendered thereon and the plaintiff appealed.
*146It appears that this controversy grows out of an assessment made for the year 1872 by the special board of equalization on the defendant’s road and other property. That board adjusted…
2Cases cited2 opinions
- Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1860
- State v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1866
3Cited by6 opinions
- State ex rel. Wilson v. GarroutteSupreme Court of Missouri · 1878
- State v. St. Louis, Kansas City & Northern Railway Co.Supreme Court of Missouri · 1883
- State ex rel. Trammel v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1890
- State ex rel. Love v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1890
- Perry v. First National BankMissouri Court of Appeals · 1934
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