Smith v. Dirckx
Supreme Court of Missouri
Appeal from Cole Circuit Court. — Hon. J. G. Slate, Judge. (1) The Legislature has no power to make an income tax rate retrospective in its operation. Sec. 15, art. 2, Mo.
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Appeal from Cole Circuit Court. — Hon. J. G. Slate, Judge. (1) The Legislature has no power to make an income tax rate retrospective in its operation. Sec. 15, art. 2, Mo. Constitution; Gladney v. Sydnor, 172 Mo. 318; Reed v. Swan, 163 Mo. 100; City of St. Louis v. Clemens, 52 Mo. 143; Toll v. Eastern Railroad, 18 N. H. 547; MeKeown v. Davidson, 43 Ga. 480; Rosche Bros. v. Commissioners, '50 Ohio St. 103; Young v. Town of Henderson, 76 N. C.,420. (2) If the Legislature has the power to make an income tax rate retrospective in its application, it did not in the passage' of the Act of 1919…
1Opinion of the CourtWilliams, J.
This is an appeal from the judgment of the Circuit Court of Cole County, sustaining a demurrer to the plaintiff’s petition. The suit involves the Construction and validity of a portion of an amend' ment to the Income Tax Law of this State, approved May 6, 1919. [See Laws of Missouri of 1919, page 718, et seq.] The petition omitting caption and signature is. as follows:
“Comes now the plaintiff herein for himself and in behalf of all other persons similarly situated, and files this, his bill in equity, alleging:
“First. That he is now and, at all times herein mentioned, was .a citizen and…
2Cases cited9 opinions
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Leete v. State Bank of St. LouisSupreme Court of Missouri · 1893
- State v. Galveston, Harrisburg & San Antonio Railway Co.Texas Supreme Court · 1906
- Sutherland v. DeLeonTexas Supreme Court · 1846
- Reed v. SwanSupreme Court of Missouri · 1896
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bates v. McLeodWashington Supreme Court · 1941
- Jones v. GordyCourt of Appeals of Maryland · 1935
- State of Missouri v. EarhartCourt of Appeals for the Eighth Circuit · 1940
- Graham Paper Company v. GehnerSupreme Court of Missouri · 1933
- Murphy v. LimppSupreme Court of Missouri · 1941
19 more not listed; retrieve them via the Exa API.