Legal Opinion

State ex rel. Hammer v. Vogelsang

Supreme Court of Missouri

Decided June 20, 1904PublishedCited by 6 opinions

Appeal from St. Louis City Circuit Court. — Hon. Selden P. Spencer, Judge. (1) The ease should have been considered with reference to the statutes in force in the years from 1885 to 1890 inclusive and appellant’s rights under these statutes. Section 6685, Revised Statutes 1879, provided that the assessor should call at the office, place of business or residence of every taxpayer, and require of him to make a correct statement of all taxable property owned by him, etc.

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Appeal from St. Louis City Circuit Court. — Hon. Selden P. Spencer, Judge. (1) The ease should have been considered with reference to the statutes in force in the years from 1885 to 1890 inclusive and appellant’s rights under these statutes. Section 6685, Revised Statutes 1879, provided that the assessor should call at the office, place of business or residence of every taxpayer, and require of him to make a correct statement of all taxable property owned by him, etc. And section 6686, Revised Statutes 1879, provided that upon the failure of the taxpayer, after having been so notified and…

1Opinion of the CourtValliant, J.

This is a suit by the collector of revenue of the city of St. Louis to collect taxes on certain real estate in the city for the years 1885 to 1890, both inclusive, which had been omitted from the current assessments of those years, and the omission discovered in 1896 and the assessments then made, pursuant to section 7562, Revised Statutes 1889.

The petition was in due form, the answer was a general denial and a plea that the assessor had served no notice and made no demand on the defendant to return the property for taxes during those years, and that the claim for taxes for those years is…

2Cases cited1 opinion

  1. State ex rel. Lehner v. FullertonSupreme Court of Missouri · 1898

3Cited by6 opinions

  1. Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
  2. Butte & Superior Mining Co. v. McIntyreMontana Supreme Court · 1924
  3. County of St. Louis Ex Rel. Scott v. Marvin Planing Mill Co.Missouri Court of Appeals · 1933
  4. State Ex Rel. Jamison v. St. Louis-San Francisco Railway Co.Supreme Court of Missouri · 1927
  5. State Ex Rel. Western Union Telegraph Co. v. MarkwaySupreme Court of Missouri · 1937

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