State ex rel. American Manufacturing Co. v. Koeln
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. Benjamin J. Klene, Judge. (1) The “tax” which may he deducted from the income tax assessment as provided for in Section 32 is the “tax assessed upon his real or personal property paid to the State,” and this expression is equivalent to the expression of “State tax on property” as provided for in Sec. 8, Art. 10, Mo. Constitution.
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Appeal from St. Louis City Circuit Court. — Hon. Benjamin J. Klene, Judge. (1) The “tax” which may he deducted from the income tax assessment as provided for in Section 32 is the “tax assessed upon his real or personal property paid to the State,” and this expression is equivalent to the expression of “State tax on property” as provided for in Sec. 8, Art. 10, Mo. Constitution. (2) School taxes are treated as a separate fund and are classified with county, city and town taxes by the Constitution, and cannot be deducted from the income tax assessment. -Sec. 2, Art. 1, Mo. Constitution. . (3)…
1Opinion of the CourtWilliams, J.
The American Manufacturing Company, a corporation, seeks by mandamus to compel the Collector of the Revenue of the City of St. Louis to allow certain credits upon said corporation’s income tax bill.
The suit was originally instituted in the .Circuit Court of the City of St. Louis. Upon a trial in the circuit court a peremptory writ of mandamus was awarded, commanding said collector to allow the credits claimed by the corporation in its petition. The collector duly appealed to this court, and will hereinafter be referred to as appellant. The corporation will hereinafter be referred to as…
2Cases cited3 opinions
- Ellis v. WhitlockSupreme Court of Missouri · 1847
- Ehrlich v. Ætna Life InsuranceSupreme Court of Missouri · 1890
- Frazier v. GibsonSupreme Court of Missouri · 1841
3Cited by17 opinions
- St. Louis Southwestern Railway Co. v. LoebSupreme Court of Missouri · 1958
- Jay V. Zimmerman Co. v. General Mills, Inc.District Court, E.D. Missouri · 1971
- State v. Hallenberg-Wagner Motor Co.Supreme Court of Missouri · 1937
- State ex rel. Safety Ambulance Service, Inc. v. KinderSupreme Court of Missouri · 1977
- Continental Assur. Co. v. Van Cleve Bldg. & Const. Co.Missouri Court of Appeals · 1953
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