State ex rel. Ziegenhein v. Spencer
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court.—Hon. Daniel Dillon, Judge. (1) The duty of making a valuation and assessment of all taxable property within the state is by .general statute imposed uponN the various county assessors.
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Appeal from St. Louis City Circuit Court.—Hon. Daniel Dillon, Judge. (1) The duty of making a valuation and assessment of all taxable property within the state is by .general statute imposed uponN the various county assessors. Revised Statutes, 1889, sec. 7564. In the city of St. Louis the same duty is required to be performed “in accordance with the general laws,” by a board of assessors, consisting of a president of the board and one assessor for each assessment district, to be appointed by the mayor, with the confirmation of the city council. Scheme and Charter of the City of St. Louis,…
1Opinion of the CourtSherwood, J.
Action by the collector of the city of St. Louis, under section 7626, Revised Statutes, 1889, against defendants upon a delinquent tax bill amounting to $1,100, on personal property assessed at-$50,000, and alleged to have been in their care and custody as trustees under the will of Lucy L. Keitland, deceased.
The undisputed evidence shows that the defendants in proper time and manner made return to the assessor of the property in their custody, valuing the-same at $33,853.69, its correct valuation; that after-wards without notice to them this valuation was raised to the sum of $50,000, and…
2Cases cited12 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- People Ex Rel. Chamberlain v. ForrestNew York Court of Appeals · 1884
- George v. MiddoughSupreme Court of Missouri · 1876
- Pacific Railroad v. Cass CountySupreme Court of Missouri · 1873
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
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3Cited by5 opinions
- State Ex Rel. Ford Motor Co. v. GehnerSupreme Court of Missouri · 1930
- Champlin v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1933
- Girardeau v. BuehrmannSupreme Court of Missouri · 1899
- Noll v. MorganMissouri Court of Appeals · 1899
- State ex rel. Pehle v. StammSupreme Court of Missouri · 1901