State ex rel. Gibson v. St. Louis, Keokuk & Northwestern Railroad
Supreme Court of Missouri
Appeal from Lincoln Circuit Court. — Hon. E. M. Hughes, Judge. (1) The levy upon which the tax in controversy was founded is void.
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Appeal from Lincoln Circuit Court. — Hon. E. M. Hughes, Judge. (1) The levy upon which the tax in controversy was founded is void. The petition shows on its face that the tax in question was neither a state tax, a tax necessary to pay the funded or bonded debt of the the state, a tax for current county expenditures, nor for schools, and the statement of facts expressly agrees that it was levied and assessed “for the purpose of payingthe interest on the bonds issued in 1888, and for the purpose of creating a sinking fund to pay off said bonds when they should mature.” It could not, therefore,…
1Opinion of the CourtRobinson, J.
This action was instituted by respondent, as collector of revenues of Lincoln county, Missouri, to enforce the lien of the state and county taxes against the property of the appellant, the St. Louis, Keokuk & Northwestern Railroad Company, under sections 7741 and 7742, Revised Statutes, 1889, for the purpose of paying interest on bonds issued by said Lincoln county in 1888, and to create a sinking fund to pay said bonds when they should mature.
The appellant disclaimed liability on the ground, solely, that there has been no legal assessment and levy of the taxes in question; .that the same had…
2Cases cited5 opinions
- Seibert v. LewisSupreme Court of the United States · 1887
- State ex rel. Hamilton v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1893
- State ex rel. Brown v. Missouri Pacific Railway Co.Supreme Court of Missouri · 1887
- State ex rel. Clinton County v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1885
- State ex rel. Givens v. Wabash, St. Louis & Pacific Railway Co.Supreme Court of Missouri · 1888
3Cited by2 opinions
- State ex rel. Hill v. Wabash RailroadSupreme Court of Missouri · 1902
- State Ex Rel. Philpott v. St. Louis-San Francisco Railway Co.Supreme Court of Missouri · 1922