Lee v. Thomas
Supreme Court of Missouri
Error to Marion Circuit Court. cited State v. Shacklett, 37 Moi 283 ; Elliott v. Swartout, 10 Pet. 137; Hearsey v. Pryn, 7 Johns. 179; Ripley v. Gelston, 9 Johns. 201; Fry v. Lockwood, 4 Cow. 454. The tax list showing jurisdiction of the subject-matter, and being entirely regular, the defendant is protected. (St. Louis Mutual Life Ins.
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Error to Marion Circuit Court. cited State v. Shacklett, 37 Moi 283 ; Elliott v. Swartout, 10 Pet. 137; Hearsey v. Pryn, 7 Johns. 179; Ripley v. Gelston, 9 Johns. 201; Fry v. Lockwood, 4 Cow. 454. The tax list showing jurisdiction of the subject-matter, and being entirely regular, the defendant is protected. (St. Louis Mutual Life Ins. Co. v. Charles, 47 Mo. 462 ; St. Louis Building and Savings Ass’n v. Lightner, id. 393 ; Glasgow v. Rowse, 43 Mo. 479; State, etc., v. Shacklett, 37 Mo. 280; State, etc., v. St. Louis County Court, 47 Mo. 594; Turner v. Franklin, 29 Mo. 285 ; Milburn v. Gilman,…
1Opinion of the CourtBliss, Judge
Defendant was tax collector of the town of Palmyra, and seized personal property of plaintiff to make the amount of a town tax assessed upon his real estate. He paid the tax upon compulsion and under protest, and brings this suit. Several technical questions are raised upon the record, but I will consider only the one pertaining to the liability of defendant.
It is not disputed that a formal assessment was made upon plaintiff’s property, and that the tax list in the collector’s hands contained such assessment, but the plaintiff claims that the land was not subject to taxation, and hence that…
2Cases cited3 opinions
- Glasgow v. RowseSupreme Court of Missouri · 1869
- State ex rel. Hannibal & St. Joseph Railroad v. ShacklettSupreme Court of Missouri · 1866
- St. Louis Building & Savings Ass'n v. LightnerSupreme Court of Missouri · 1871
3Cited by1 opinion
- Giboney v. City of Cape GirardeauSupreme Court of Missouri · 1874