State ex rel. Rosenblatt v. Heman
Missouri Court of Appeals
Error to St. Louis Circuit Court. The fact that the State allowed and required the property to be assessed after forfeiture, was a waiver of the forfeiture. — Clarlc v. Strickland, 2 Curt. 439. But the lien would still remain in favor of the State.— Goddard v. Renner, 57 Ind. 532, 536 ; Wood v. Colvin, 5 Hill, 228; Bodine v. Moore, 18 N. Y. 347. The act of April 12, 1877, is not retroactive or retrospective. — The State ex rel. v. Hays, 47 Mo. 187 ; De Cordova v. Galveston,…
Read the full summary
Error to St. Louis Circuit Court. The fact that the State allowed and required the property to be assessed after forfeiture, was a waiver of the forfeiture. — Clarlc v. Strickland, 2 Curt. 439. But the lien would still remain in favor of the State.— Goddard v. Renner, 57 Ind. 532, 536 ; Wood v. Colvin, 5 Hill, 228; Bodine v. Moore, 18 N. Y. 347. The act of April 12, 1877, is not retroactive or retrospective. — The State ex rel. v. Hays, 47 Mo. 187 ; De Cordova v. Galveston, 4 Texas, 470 ; Carondeletv. Picot, 38 Mo. 125, 130 : Blackw. on Tax-Titles, 1; Cooley on Tax. 1; Cooley’s Const. Lim.…
1Opinion of the CourtBakewell, J.
This is an action to enforce the lien of the State on the realty described in the petition, for back taxes assessed for 1868. The petition alleges that defendant was the owner of the land described in the petition. The tax-bill filed with the petition is for taxes due in 1868. The petition seems to set forth all the facts required by sect. 6 of the act concerning delinquent taxes, passed April 12, 1877, on which the action is based.
In the court below, defendant interposed a demurrer to *422the petition, which was sustained; and plaintiff declining-further to plead, there was final judgment, from…
2Cases cited4 opinions
- Bennett v. HunterSupreme Court of the United States · 1870
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
- Picot v. BatesSupreme Court of Missouri · 1866
- Seibert v. CoppSupreme Court of Missouri · 1876
3Cited by3 opinions
- City of Excelsior Springs ex rel. McCormick v. HenryMissouri Court of Appeals · 1903
- State ex rel. Rosenblatt v. WernerMissouri Court of Appeals · 1881
- Eau Claire Lumber Co. v. AndersonMissouri Court of Appeals · 1883