City of St. Louis ex rel. Deppelheuer v. Newman

This suit is brought to recover a special tax assessed against property of the defendants, on account of certain street improvements. The tax bill was issued more than five years prior to the commencement of the suit, and the statute of limitations is relied on as a defense. The suit is not founded upon a contract, but *139upon a liability created by statute. The action is brought to recover a special tax assessed under authority of law. (City of St. Louis, etc., v. Hardy, 35 Mo. 265.) It is personal as well as in rein, and the city is the substantial plaintiff. (St. Louis, etc., v. Clemens, 36…