First National Bank v. Meredith
Supreme Court of Missouri
Appeal from, Sixth District Court. I. The collector bad the right under State authority to tax the shares of stock owned in this corporation. (Lionberger v. Rowse, 43 Mo. 67.) II. An injunction will not lie to restrain the sale of personal property for taxes.' (Sayre v. Tompkins, 23 Mo. 443 ; Deane v. Todd, 22 Mo. 90 ; Lockwood et al. v. St. Louis, 24 Mo. 20; State V. P. Gr. R. R.R. Co., 82 Mo. 496.) III. Injunction does not lie in this case.
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Appeal from, Sixth District Court. I. The collector bad the right under State authority to tax the shares of stock owned in this corporation. (Lionberger v. Rowse, 43 Mo. 67.) II. An injunction will not lie to restrain the sale of personal property for taxes.' (Sayre v. Tompkins, 23 Mo. 443 ; Deane v. Todd, 22 Mo. 90 ; Lockwood et al. v. St. Louis, 24 Mo. 20; State V. P. Gr. R. R.R. Co., 82 Mo. 496.) III. Injunction does not lie in this case. I£ the assessment is void, the collector who levies upon personal property under it is a trespasser ab initio, and responsible on his official bond.…
1Opinion of the CourtBliss, Judge
The Hannibal Court of Common Pleas allowed an injunction against defendant as tax collector for Marion county, to restrain him from the collection of taxes upon the bank shares illegally assessed against the bank. The petition sets forth the organization of the bank, under the law of Congress of June 3, 1864, with a capital of $100,000, and the names of the shareholders, showing that some of them resided in said Marion county, some of them in the State outside of the county, and that some-were non-residents of the State, and averring that they were not liable to be taxed upon their shares-…
2Cases cited5 opinions
- Lockwood v. City of St. LouisSupreme Court of Missouri · 1856
- Lionberger v. RowseSupreme Court of Missouri · 1868
- Deane v. ToddSupreme Court of Missouri · 1855
- McNeilly v. PatchinSupreme Court of Missouri · 1856
- State ex rel. Connelly v. Parkville & Grand River RailroadSupreme Court of Missouri · 1862
3Cited by16 opinions
- Hockaday v. JonesSupreme Court of Oklahoma · 1899
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Williams v. County Court of Grant Co.West Virginia Supreme Court · 1885
- St. Louis Mutual Life Insurance v. CharlesSupreme Court of Missouri · 1871
- Town of Warrensburg ex rel. Colbern v. MillerSupreme Court of Missouri · 1882
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