State ex rel. Van Raalte v. Board of Equalization
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. W. B. Homer, Judge. (1) The duties of the board of equalization are-judicial in character. Black v. MacGonigal, 103 Mo. 197. (2) . Certiorari is the proper remedy. ■ State ex rel. v. Moss, 69 Mo. 495. (3) The proceeding is brought to issue by the motion to quash. State ex rel. y. Stephens, 146 Mo. 662; State ex rel. v. ‘Williams, 70 Mo.
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Appeal from St. Louis City Circuit Court. — Hon. W. B. Homer, Judge. (1) The duties of the board of equalization are-judicial in character. Black v. MacGonigal, 103 Mo. 197. (2) . Certiorari is the proper remedy. ■ State ex rel. v. Moss, 69 Mo. 495. (3) The proceeding is brought to issue by the motion to quash. State ex rel. y. Stephens, 146 Mo. 662; State ex rel. v. ‘Williams, 70 Mo. App. 238. (4) Jurisdiction for taxation must depend upon jurisdictional facts stated in the statute under which, the taxing body proposes to act. Mc-Cune v. Jepfson, 123 N. Y. 142; State ex rel. v. Hagar, 91 Mo.…
1Opinion of the Court
OPINION.
L
BOND, J.
Taxation: Increase in Assessment: Notice. (After stating the facts as above).— The functions of the board of equalization in judging the assessments of property aré judicial, and if in the exercise of that power it shall act without rightful jurisdiction, and this should appear from the face of its record; then- certiorari is the proper remedy to quash its record and .proceedings. [State ex *462rel. v. Bank, 234 Mo. 194; State ex rel. v. Stephens, 146 Mo. 662; Ward v. Board of Equalization, 135 Mo. 309; Black v. McGonigle, 103 Mo. l. c. 197; State ex rel. v. Moss, 69 Mo. 495.]
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2Cases cited7 opinions
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- Ward v. Board of EqualizationSupreme Court of Missouri · 1896
- Bremen Bank v. UmrathMissouri Court of Appeals · 1893
- State ex rel. Armour Packing Co. v. StephensSupreme Court of Missouri · 1898
- State ex rel. Ferguson v. MossSupreme Court of Missouri · 1879
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3Cited by3 opinions
- State Ex Rel. Lane v. CorneliSupreme Court of Missouri · 1943
- State Ex Rel. Davis v. WaldenSupreme Court of Missouri · 1933
- State Ex Rel. Gardner v. HarrisSupreme Court of Missouri · 1921