Hamilton v. Rosenblatt
Missouri Court of Appeals
Appeal from the St. Louis Circuit Court. Where the assessor assesses property at double its real value, and double that returned by the owner, this alone furnishes sufficient evidence, in the consideration ot' a court of equity, to sustain the allegation of fraud and entitle the party to relief. — King v. Moon, 42 Mo. 555 ; 1 White & Tudor Ld.
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Appeal from the St. Louis Circuit Court. Where the assessor assesses property at double its real value, and double that returned by the owner, this alone furnishes sufficient evidence, in the consideration ot' a court of equity, to sustain the allegation of fraud and entitle the party to relief. — King v. Moon, 42 Mo. 555 ; 1 White & Tudor Ld. Cas. 826, 827 ; Lester v. Mahan, 25 Ala. 448 ; Newman v. Cordell, 43 Barb. 456 ; Chicago v. Burtice, 24 111. 489 ; Pacific Hotel v. Lieb, 83 111. 609 : Richards v. Cannon, 16 Barb. 250; Knowlton v. Supervisors, 9 Wis. 410 ; Warden v. Fond du Lac County,…
1Opinion of the CourtBakewell, J.
The proceeding is against defendant as collector of the city of St. Louis, to enjoin the collection of a tax alleged *239to be excessive and fraudulent. The petition alleges that defendant is the owner of a lot of ground in the city-of St. Louis, described, and proceeds as follows : —
‘ ‘ That the city assessor fraudulently assessed the said land, with the improvements thereon, for the jmar 1878, at the exorbitant and excessive valuation of $13,150, whereas the actual cash value of said property did not exceed $7,000 ; that plaintiff in due time and form appealed to the board of Equalization for…
2Cases cited5 opinions
- Knowlton v. Board of SupervisorsWisconsin Supreme Court · 1859
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Pacific Hotel Co. v. LiebIllinois Supreme Court · 1876
- Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
- Stearns v. MillerSupreme Court of Vermont · 1852
3Cited by3 opinions
- Danforth v. LivingstonMontana Supreme Court · 1900
- St. Louis Electric Bridge Co. v. KoelnSupreme Court of Missouri · 1926
- Hazzard v. O'BannonU.S. Circuit Court for the District of Eastern Missouri · 1888