Pacific Railroad v. Cass County
Supreme Court of Missouri
Appeal from, St. Louis Circuit Court. I. The mode provided by tlie Act of December 2oth, 1852, § 12, was, when accepted by appellant on January 1st, 1853, the only legal method for collection of taxes for State as distinguished from county purposes. II. This Act of December 25th, 1852, provided for the collection of taxes due the State for county purposes, not less than for those more technically known as State. (Hannibal & St. Joe.
Read the full summary
Appeal from, St. Louis Circuit Court. I. The mode provided by tlie Act of December 2oth, 1852, § 12, was, when accepted by appellant on January 1st, 1853, the only legal method for collection of taxes for State as distinguished from county purposes. II. This Act of December 25th, 1852, provided for the collection of taxes due the State for county purposes, not less than for those more technically known as State. (Hannibal & St. Joe. Eailroad vs. Skacklett, 30 Mo., 550 ; State to use of Pacific E. E. vs. Dulle, 37 Mo., 265.) The tax-bills at bar are identical in all respects with those before…
1Opinion of the CourtEwing, Judge
The respondent haviugjevied certain taxes for State and county purposes against the appellant for the years 1869 and 1870, payment of which was enforced by the seizure and sale of its property as to the taxes of 1870, the object of this proceeding is to determine certain questions of law in relation to *23the liability of the road to taxation, and the proper mode of assessment.
The cause was submitted to the Circuit Court at special term, upon an agreed statement of facts upon which a judgment pro forma was rendered for the defendant, and again at, General Term.; from which the cause is brought…
2Cases cited17 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Gordon v. Appeal Tax CourtSupreme Court of the United States · 1845
- Rector, &C., of Christ Church, Phila. v. Cty. of Phila.Supreme Court of the United States · 1861
- State ex rel. Missouri & Mississippi Railroad v. Macon County CourtSupreme Court of Missouri · 1867
- Orange & Alexandria Railroad v. City Council of AlexandriaSupreme Court of Virginia · 1867
12 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- Gulf, O. & S. F. Ry. Co. v. City of DallasTexas Commission of Appeals · 1929
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
- City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
- City of Kansas v. JohnsonSupreme Court of Missouri · 1883
22 more not listed; retrieve them via the Exa API.