Glasgow v. Rowse
Supreme Court of Missouri
Appeal from, St. Louis. Circuit Court. The material facts appear in the opinion of the court. I. The act of the General Assembly of the State of Missouri, approved February 20, 1865, entitled “An act to levy additional State taxes for the years 1865 and 1866” (Sess. Acts 1865, p. 112), was a constitutional and valid act. (Locke v. New Orleans, 4 Wall. 172.) II. The assessment of the tax against the plaintiff was lawfully and regularly made under said act. IU.
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Appeal from, St. Louis. Circuit Court. The material facts appear in the opinion of the court. I. The act of the General Assembly of the State of Missouri, approved February 20, 1865, entitled “An act to levy additional State taxes for the years 1865 and 1866” (Sess. Acts 1865, p. 112), was a constitutional and valid act. (Locke v. New Orleans, 4 Wall. 172.) II. The assessment of the tax against the plaintiff was lawfully and regularly made under said act. IU. Whether the assessment was in proper form or not, the defendant cannot be held liable as a trespasser; he is protected and justified by…
1Opinion of the CourtWagner, Judge
Plaintiff brought his action of trespass against the defendant for seizing and detaining a package of paper money amounting *486to the sum of $321.86. The defendant justified, as collector of State and county revenue for St. Louis county, by authority of law, under a tax warrant or bill against the plaintiff, being for tax upon his income, under the provisions of the act of the General Assembly of the State, approved February 20, 1865, entitled “An act to levy additional State taxes for the years 1865 and 1866.”
The defendant’s answer alleges the assessment of the tax against the plaintiff, under…
2Cases cited2 opinions
- Milburn v. GilmanSupreme Court of Missouri · 1847
- Turner v. FranklinSupreme Court of Missouri · 1860
3Cited by57 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Featherstone v. NormanSupreme Court of Georgia · 1930
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- City of Newton v. AtchisonSupreme Court of Kansas · 1883
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