State ex rel. Neill v. Phillips
Supreme Court of Missouri
Appeal from New Madrid Circuit Court. — Hon. H. C. O’Bryan, Judge. (1) The plaintiff had no evidence npon which to recover. The only evidence offered by plaintiff was what purported to be tax bills. ' They are made prima facie evidence when they conformed to the law; but these did not show the amount of taxes to each fund, as required.
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Appeal from New Madrid Circuit Court. — Hon. H. C. O’Bryan, Judge. (1) The plaintiff had no evidence npon which to recover. The only evidence offered by plaintiff was what purported to be tax bills. ' They are made prima facie evidence when they conformed to the law; but these did not show the amount of taxes to each fund, as required. R. S., sec. 7682. These tax bills are required to be made and certified by the collector ; hence, of course, the effort of the attorney, on trial, after the evidence was all in, to “patch them up,” without the knowledge or consent of the collector, was improper…
1Opinion of the CourtBrace, J.
This is an action upon a tax bill for delinquent taxes for the years 1881 and 1882, brought by the collector of New Madrid county in 1887. Judgment for plaintiff, and defendant appeals.
I. The only evidence introduced was the tax bill, certified by the collector and filed with the petition. It appears from the bill of exceptions that, when the tax bill was offered, it showed three columns of taxes due on each tract of land and the years for which they were due, but the columns were not so headed as to indicate the fund to which such taxes severally belonged, the word “tax” alone appearing at…
2Cases cited5 opinions
- Kiley v. CranorSupreme Court of Missouri · 1873
- Pike v. MartindaleSupreme Court of Missouri · 1886
- Howard v. HeckSupreme Court of Missouri · 1885
- State ex rel. Harvey v. CookSupreme Court of Missouri · 1884
- State ex rel. Lewellen v. SchooleySupreme Court of Missouri · 1884
3Cited by5 opinions
- State ex rel. Howard v. Estate of TimbrookSupreme Court of Missouri · 1912
- State ex rel. Hayes v. SeahornSupreme Court of Missouri · 1897
- Corbet v. Town of RocksburySupreme Court of Minnesota · 1905
- State ex rel. Gibson v. LounsberrySupreme Court of Missouri · 1894
- State Ex Rel. School District of Affton v. SmithSupreme Court of Missouri · 1935