State ex rel. Hammer v. Wiggins Ferry Co.
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court.— Hon. H. D. Wood, Judge. (1) The State Board of Equalization had jurisdiction under the provisions of article 8, chapter 149, Revised Statutes 1899, to assess defendant corporation if it was operating a railroad. 1. Section 1163, Revised Statutes 1899, defines a railroad corporation to mean “all corporations, companies or individuals owning or operating a railroad.” 2. Similarly comprehensive definitions are generally adopted by…
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Appeal from St. Louis City Circuit Court.— Hon. H. D. Wood, Judge. (1) The State Board of Equalization had jurisdiction under the provisions of article 8, chapter 149, Revised Statutes 1899, to assess defendant corporation if it was operating a railroad. 1. Section 1163, Revised Statutes 1899, defines a railroad corporation to mean “all corporations, companies or individuals owning or operating a railroad.” 2. Similarly comprehensive definitions are generally adopted by statutes of other States. 3. Many sections of the Missouri statutes contemplate ownership and operation of railroads by…
1Opinion of the CourtFox, P. J.
This is an action which was instituted in the circuit court of the city of St. Louis, by the State at the relation of the collector of the revenue of said city, to collect certain taxes assessed' by the State Board of Equalization against three and seven hundred and two one-thousandths miles of railroad tracks, owned and used by the Wiggins Ferry Company, in the city of St. Louis. A jury was waived, and the cause was tried by the court; the finding and judgment of the court were for the defendant, and the plaintiff duly prosecuted its appeal to this court.
There is no dispute about the facts…
2Cases cited18 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Pennsylvania Railroad v. St. Louis, Alton & Terre Haute RailroadSupreme Court of the United States · 1886
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
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3Cited by3 opinions
- State ex rel. Hagerman v. St. Louis & East St. Louis Electric Railway Co.Supreme Court of Missouri · 1919
- State Ex Rel. Ray v. Paragould & Southeastern Railway Co.Missouri Court of Appeals · 1921
- State ex rel. Bremer v. Superior CourtWashington Supreme Court · 1912