State Ex Rel. Waite v. Boatmen's National Bank

Jennie Higgins ■ lived in Webster Groves, a city in St. Louis County. She died on August 25, 1935. The Boatmen’s National Bank of the City of St. Louis was named executor of her will. It instituted probate proceedings in Clayton, another city in St. Louis County, the county seat. On June 1, 1936 the personal property in her estate was assessed for city taxes by the assessor of Webster Groves and a city tax of $186.35 was levied. The bank as executor refused to pay and the collector filed suit. A demurrer to his petition was sustained on May 10, 1943 and he appeals.

Webster Groves, being a city…