State ex rel. Carleton Dry Goods Co. v. Alt
Supreme Court of Missouri
Mandamus. (1) The taxation of merchants and manufacturers in Missouri though in form license taxation is in fact property taxation in the form of a license.
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Mandamus. (1) The taxation of merchants and manufacturers in Missouri though in form license taxation is in fact property taxation in the form of a license. State v. McKinney, 48 Mo. 373; Cape Girardeau v. Reilly, 72 Mo. 220; State ex rel. v. Tracey, 94 Mo. 217; Aurora v. McGannon, 138 Mo. 38; State ex rel. v. Ashbrook, 154 Mo. 375. The distinction between the two is fundamental, as in license taxation proper the license is fixed by law, there is no assessment as such and no occasion for a hearing. No duty is required but the making up of the license lists and the collection of the license;…
1Opinion of the CourtGantt, J.
These are original proceedings in mandamus to compel tbe respondent, License Collector of tbe city of St. Louis, to issue to tbe relators merchants’ licenses. Tbe cases all involve tbe same questions, and tbe pleadings are identical, except as to the amount of taxes and tbe dates.
In substance tbe petitions alleged that relators are merchants engaged in business in tbe city of St. Louis and tbe respondent is License Collector of said city, and is charged under the law with the duty of issuing licenses to merchants in the city of St. Louis and of collecting taxes levied by tbe State, tbe Board…
2Cases cited6 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- State ex rel. Wyatt v. AshbrookSupreme Court of Missouri · 1900
- City of Aurora v. McGannonSupreme Court of Missouri · 1897
- City of Cape Girardeau v. RileySupreme Court of Missouri · 1880
- State ex rel. Board of President of the St. Louis Public Schools v. TracySupreme Court of Missouri · 1887
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- State ex rel. Koeln v. LesserSupreme Court of Missouri · 1911
- American Manufacturing Co. v. City of St. LouisSupreme Court of Missouri · 1917
- Jarman v. School DistrictSupreme Court of Missouri · 1915
- State ex rel. Koeln v. ScullinSupreme Court of Missouri · 1915