Elliot v. Gantt
Missouri Court of Appeals
Appeal from the St. Louis City Circuit Court. — Hon. P. R. Elitoraft, Judge. The taxes of 1892, for which this action is brought, were not laid, levied or charged, during the continuance of the lease, and were not included within the terms of the covenant sued upon. Valle v. Fargo, 1 Mo. App. 344. The said taxes prior to their levy did not become a lien upon the land by relation by virtue of the assessment.
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Appeal from the St. Louis City Circuit Court. — Hon. P. R. Elitoraft, Judge. The taxes of 1892, for which this action is brought, were not laid, levied or charged, during the continuance of the lease, and were not included within the terms of the covenant sued upon. Valle v. Fargo, 1 Mo. App. 344. The said taxes prior to their levy did not become a lien upon the land by relation by virtue of the assessment. State, ex rel. v. Phillips, 102 Mo. 668; R. S., sec. 7552; Cooley on Taxation [2 Ed.], pp. 351, 354 and 448; Blossom v. Van Court, 34 Mo. 390; Barlow v. St. Nicholas Bank, 63 N. Y. 399.…
1Opinion of the CourtBiggs, J.
The plaintiff sues to recover from the defendants the amounts of state, school, and city taxes for the fiscal year 1892, which were assessed and levied against certain real estate situated in the city of St. Louis. The court overruled a demurrer to the petition, and, upon the refusal of the defendants to file other pleadings, rendered a judgment for the amount of the taxes. The defendants have appealed.
The substantive facts stated in the petition are these: On the twenty-fourth day of April, 1851, Way-man Crow was the owner of the property, and on that day he leased it to Thomas T. Gantt and…
2Cases cited1 opinion
- Vallé v. FargoMissouri Court of Appeals · 1876
3Cited by2 opinions
- Perrin & Smith Printing Co. v. Cook Hotel & Excursion Co.Missouri Court of Appeals · 1906
- Knight v. OrchardMissouri Court of Appeals · 1902