School District No. 1, Township No. 4, Range No. 16 v. Wickersham
Missouri Court of Appeals
Appeal from the Laclede Circuit Court. — Hon. W. S. Wallace, Judge. This case, it is conceived, turns upon the correct interpretation of section number 7125, as amended in Session Laws 1885. It provides that “On receipt of estimates of the various districts the county clerk shall proceed to assess the amount so returned on all taxable property real and personal in said districts, as shown by last annual assessment,” etc.
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Appeal from the Laclede Circuit Court. — Hon. W. S. Wallace, Judge. This case, it is conceived, turns upon the correct interpretation of section number 7125, as amended in Session Laws 1885. It provides that “On receipt of estimates of the various districts the county clerk shall proceed to assess the amount so returned on all taxable property real and personal in said districts, as shown by last annual assessment,” etc. This surely does not mean that taxes are to be levied on “the taxable property,shown by last annual assessment to be in said several districts.” This would be an absurdity,…
1Opinion of the CourtThompson, J.
This is a proceeding by mandamus to compel the defendant, who is county clerk of Laclede county, to *340enter certain personal property, consisting of .mules, cattle, wagons and agricultural implements situated on a farm in the plaintiff school district belonging to C. W. Rubey and Josiah Ivey, upon the school-tax book of the county for the year 1888, as taxable within the plaintiff school district. The question for decision arises upon a demurrer to the petition. The petition shows that Rubey and Ivey own a farm in the plaintiff school district upon which personal property of the character above…
2Cases cited9 opinions
- Hannibal & St. Joseph Railroad v. State Board of EqualizationSupreme Court of Missouri · 1876
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
- Valle v. ZieglerSupreme Court of Missouri · 1884
- State ex rel. Davis v. RogersSupreme Court of Missouri · 1883
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