State ex rel. Blaser v. Missouri Pacific Railway Co.
Supreme Court of Missouri
Appeal from Cole Circuit Court. — Hon. J. G. Slate, Judge. (1) If the levy made hy the county court was not properly divided or apportioned, the only remedy was by mandamus, or through a proceeding by the road district affected. (2) The county court had the right to make a levy, not exceeding forty cents on the $100 assessed valuation, for county purposes.
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Appeal from Cole Circuit Court. — Hon. J. G. Slate, Judge. (1) If the levy made hy the county court was not properly divided or apportioned, the only remedy was by mandamus, or through a proceeding by the road district affected. (2) The county court had the right to make a levy, not exceeding forty cents on the $100 assessed valuation, for county purposes. See. 11, Art. 10, Constitution; Secs. 11420,11421 and 11422, R. S. 1909. And a road tax is a tax for county purposes within the meaning of the Constitution. State ex rel. Love v. Hannibal & St. J. Ry. Co., 101 Mo. 120; State ex rel. Vaught…
1Opinion of the Court
RAILEY, C.
This action was commenced in the circuit court of Cole County, Missouri, on May 23, 1915, by the State, at the relation of A. E. Blaser, Collector of the Revenue of Cole County, to collect from defendant $17.07 of hack taxes alleged to be due for the year ending June 1, 1913.
It appears from the record that the assessed valuation of Cole County for the years 1912 and 1913 was over six million and under ten million dollars. By virtue of Section'll of Article 10 of the Constitution of 1875 of Missouri, the county court of said county was authorized to levy, and did levy, forty cents on…
2Cases cited4 opinions
- St. Louis & San Francisco Railway Co. v. AppersonSupreme Court of Missouri · 1888
- State ex rel. Hayes v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1896
- State ex rel. Love v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1890
- State ex rel. Vaught v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of Missouri · 1917
3Cited by3 opinions
- State v. EugeMissouri Court of Appeals · 1961
- State v. TaylorSupreme Court of Missouri · 1932
- State Ex Rel. Covington v. Wabash Railway Co.Supreme Court of Missouri · 1928