State ex rel. Lathrop v. Dowling
Supreme Court of Missouri
Error to Hannibal Court of Common Pleas. There was no appeal, or other mode of review, of the assessment made under the authority of the city of Hannibal, complained of in this case. Hence the issuing of a writ of certiorari was the proper remedy to test the jurisdiction and authority of the assessor for making said assessment, and of the city council for passing the ordinances levying the taxes complained of.
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Error to Hannibal Court of Common Pleas. There was no appeal, or other mode of review, of the assessment made under the authority of the city of Hannibal, complained of in this case. Hence the issuing of a writ of certiorari was the proper remedy to test the jurisdiction and authority of the assessor for making said assessment, and of the city council for passing the ordinances levying the taxes complained of. (The People, etc., v. Beardsley, etc., 52 Barb. 105 ; The People, etc., v. Comm’rs of Taxes, 23 N.Y. 224; The People, etc., v. Commissioners, id. 192 ; 2 Black, 635 ; Snoddy v. Pettis…
1Opinion of the CourtBliss, Judge
A writ of certiorari was issued to defendant, as a board of appeals from the assessment of taxes by the assessor of the city of Hannibal, which was finally quashed, and the following points Were made at the bearing :
1. It was urged that the court bad no jurisdiction by this writ over the proceedings sought to be reviewed. The action of the board of appeals is judicial in its nature, and this is the proper mode of reviewing its proceedings. (Lee’s Adm’r v. St. Louis County Court, 47 Mo. 594.)
2. The object of the proceeding was to test the legality of an assessment upon the relator’s shares in…
2Cases cited5 opinions
- Starr v. Trustees of RochesterNew York Supreme Court · 1831
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- First National Bank v. MeredithSupreme Court of Missouri · 1869
- Lionberger v. RowseSupreme Court of Missouri · 1868
- State in certiorari v. Inhabitants of PownalSupreme Judicial Court of Maine · 1833
3Cited by12 opinions
- Ward v. Board of EqualizationSupreme Court of Missouri · 1896
- State Ex Rel. Gardner v. HallSupreme Court of Missouri · 1920
- Tebbetts v. RickartSupreme Court of Missouri · 1913
- Ranney v. BaderSupreme Court of Missouri · 1878
- State ex rel. Harrison County Bank v. SpringerSupreme Court of Missouri · 1896
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