Elsberry Drainage District v. Winkelmeyer
Supreme Court of Missouri
Appeal from Lincoln Circuit Court. — Hon. E. B. Woolfolk, Judge. (1) The tax book was properly filed later than the first day of September, 1914, the statute fixing the time being merely directory and the landowners not being prejudiced by the delay.
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Appeal from Lincoln Circuit Court. — Hon. E. B. Woolfolk, Judge. (1) The tax book was properly filed later than the first day of September, 1914, the statute fixing the time being merely directory and the landowners not being prejudiced by the delay. "Westport- v. McGee, 128 Mo. 152; State ex rel. v. Railroad Co., 113 Mo.. 298; State ex rel. v. Wilson, 216-Mo. 287; 2 Page on Taxation by Assessment, sec. 1132; 1 Cooley on Taxation, p. 480, and note; State v. West Duluth Land Co., 75 Minn. 456; Bushwell v. Board of Supervisors, 116 Cal. 351; Taylor v. McEadden, 84 Iowa, 262; Sharp v. Engle, 2…
1Opinion of the CourtBlair, P. J.
This is an appeal from a judgment on demurrer to the petition in a suit begun to *270collect drainage taxes. The petition contained two counts: one for a tax imposed to pay organization and preliminary expenses (Sec. 11, p. 238, Laws 1913), and one to recover an annual installment tax (Sec. 19, p. 243, Laws 1913) levied by tbe board of supervisors in tbe fall of 1914.
Taxf°m I. The board of supervisors, as soon as elected and qualified, on September 13, 1914, levied tbe tax under Section 11 and certified it to tbe collector. Tbis tax was “due and payable as soon as assessed” and, not being paid,…
2Cases cited1 opinion
- State ex rel. Steel v. PhillipsSupreme Court of Missouri · 1897
3Cited by4 opinions
- State Ex Rel. Sturdivant Bank v. Little River Drainage DistrictSupreme Court of Missouri · 1934
- McAnally v. Little River Drainage DistrictSupreme Court of Missouri · 1930
- Dalton v. Fabius River Drainage DistrictMissouri Court of Appeals · 1945
- Little River Drainage District v. JonesMissouri Court of Appeals · 1939