State ex rel. Hudson v. Carr
Supreme Court of Missouri
Appeal from Barry Circuit Court. — Row. II. C. Pepper, Judge. (1) The evidence shows that the assessor entered the lot on his hook and fixed the valuation thereon, that the county clerk entered the lot on the collector’s tax hooks and extended the taxes thereon. These hooks, were in evidence. This established a valid assessment.
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Appeal from Barry Circuit Court. — Row. II. C. Pepper, Judge. (1) The evidence shows that the assessor entered the lot on his hook and fixed the valuation thereon, that the county clerk entered the lot on the collector’s tax hooks and extended the taxes thereon. These hooks, were in evidence. This established a valid assessment. State ex rel. v. Reed, 159 Mo. 77; State ex rel. v. Hutchinson, 116 Mo. 339; State ex rel. v. Bank, 144 Mo. 381. (2) The introduction of the taxbill made a prima facie case. . Was this prima facie case overcome by the testimony of the assessors tending to show that…
1Opinion of the CourtMarshall, J.
This is an action by the collector of Barry county to collect back taxes for the years 1893, ’94, ’95, ’96 and ’97, aggregating $34.36, on lot 3 of block 12, in the city of Monett. The petition is in the usual form. The answer is a general denial, with a special plea that the assessor did not “proceed to list said lot,” nor ‘ ‘ assess the value for taxation of said land, ’ ’ as the law directs, and “did not assess said property in any manner,” and that “the extension of said pretended taxes on the collector’s books were illegal and void;” and a further special plea that the taxes for the…
2Cases cited2 opinions
- City of Rockland v. UlmerSupreme Judicial Court of Maine · 1892
- State ex rel. Dobbins v. ReedSupreme Court of Missouri · 1900
3Cited by9 opinions
- State ex rel. Brown v. WilsonSupreme Court of Missouri · 1909
- State ex rel. Musser v. BirchSupreme Court of Missouri · 1905
- Harte v. JonesSupreme Court of Pennsylvania · 1926
- State Ex Rel. Collector of Revenue of St. Louis v. RobertsonMissouri Court of Appeals · 1967
- Wymore v. MarkwaySupreme Court of Missouri · 1935
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