State ex rel. Gracy v. Bank of Neosho
Supreme Court of Missouri
Appeal from Newton Circuit Court. — Hon. Joseph Ckavens, Judge. Action by collector to recover certain personal taxes for tbe year 1889, which were assessed against the defendant bank by name. A statement or tax list, duly verified under oath, setting out the kind and value of the bank’s property, etc., by H. E. Jones as president, had been returned by him in behalf of the bank to the assessor of the county for assessment.
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Appeal from Newton Circuit Court. — Hon. Joseph Ckavens, Judge. Action by collector to recover certain personal taxes for tbe year 1889, which were assessed against the defendant bank by name. A statement or tax list, duly verified under oath, setting out the kind and value of the bank’s property, etc., by H. E. Jones as president, had been returned by him in behalf of the bank to the assessor of the county for assessment. That assessment as appears from the assessor’s book is as follows: The petition omitting caption, so far as neces sary to quote it, is the following: “The state of Missouri…
1Opinion of the CourtSherwood, J.
As already seen, the defendant bank is a private banking institution, and the defendants Jones and Corpeny are copartners in that business, and owners at all events of the property of the defendant bank. Since it is impossible to tell from this record what was the nature and kind of return H. F. Jones, as president of the bank, made to the assessor on behalf of that institution, it will be presumed that it was properly made; that the assessor properly made out his assessment on such return in conformity to law; that the present action of the collector is also based upon the proper tax bill…
2Cases cited9 opinions
- Smith v. ChenaultTexas Supreme Court · 1878
- Wheeler v. AnthonyNew York Supreme Court · 1833
- Fowler & Wild v. WilliamsSupreme Court of Missouri · 1876
- Davis v. KlineSupreme Court of Missouri · 1882
- Meter v. RosenblattSupreme Court of Missouri · 1883
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3Cited by35 opinions
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- Tallon v. Vindicator Consolidated Gold Mining Co.Supreme Court of Colorado · 1915
- People Ex Rel. State Board of Equalization v. HivelySupreme Court of Colorado · 1959
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