State ex rel. Flentge v. Burrough
Supreme Court of Missouri
Appeal from Cape Girardeau Circuit Court. — How. Henry C. Riley, Judge. The court committed error in admitting extrinsic evidence to cure defective description in the assessment and back taxbill. An accurate description of land is necessary to a valid assessment of a tax thereon.
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Appeal from Cape Girardeau Circuit Court. — How. Henry C. Riley, Judge. The court committed error in admitting extrinsic evidence to cure defective description in the assessment and back taxbill. An accurate description of land is necessary to a valid assessment of a tax thereon. State ex rel. v. Railroad, 114 Mo. 11; Railroad v. Cass Co., 53 Mo. 29; City of Jefferson v. Whipple, 71 Mo. 520; Hughes v. Thomas, 29 So. 74; State ex rel. v. Sanford, 127 Mo. 372; Western v. Flanagan, 120 Mo. 61. The assessment of property and all proceedings thereunder, so far as the property-owner is concerned,…
1Opinion of the CourtBurgess, J.
This is an action by tbe collector of Cape Girardeau county for back taxes for' tbe years 1894, 1895, 1896 and 1897, on certain lands described in tbe .petition, amounting at tbe time of tbe trial to two hundred and seventy-seven dollars and sevenfy-eigbt cents, for wbieb plaintiff bad judgment and tbe enforcement of its lien against tbe land for tbe payment of tbe same. Defendants appeal.
Tbe petition is in tbe usual form, and describes tbe land by metes and bounds.
Tbe answer is a general denial.
Defendants admit that Mrs. Annie K. Burrougb is tbe owner of tbe land described in tbe petition.
Tbe…
2Cases cited6 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- City of Jefferson v. WhippleSupreme Court of Missouri · 1880
- People v. ReatIllinois Supreme Court · 1883
- State ex rel. Ziegenhein v. ThompsonSupreme Court of Missouri · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State Ex Rel. Martin v. ChildressSupreme Court of Missouri · 1939
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
- Elsberry Drainage District v. SeerleySupreme Court of Missouri · 1932
- State ex rel. Ward v. LinneySupreme Court of Missouri · 1905
- City of Jackson Ex Rel. Cape County Savings Bank v. HouckMissouri Court of Appeals · 1931
4 more not listed; retrieve them via the Exa API.