Kansas City, Fort Scott & Memphis Railroad v. Chapin
Supreme Court of Missouri
Appeal from Howell Circuit Court. — Hon. W. N. Hvans, J udge. (1) We contend that the taxes levied for school purposes in excess of forty cents on the $100 valuation, where the certificates of the district clerks fail to show that such excess was voted by the taxpayers, are illegal.
Read the full summary
Appeal from Howell Circuit Court. — Hon. W. N. Hvans, J udge. (1) We contend that the taxes levied for school purposes in excess of forty cents on the $100 valuation, where the certificates of the district clerks fail to show that such excess was voted by the taxpayers, are illegal. (2) We contend that whether sections 9757 and 9758 authorize the levy of the sinking and interest fund taxes without a vote of the taxpayers or not, such taxes can not be levied by the county court where the certificates of the district clerks fail tb show that such levies were ordered by the school boards or the…
1Opinion of the CourtBrace, P. J.
This is a suit in equity to enjoin the collector of Howell county from collecting certain school taxes for the year 1897, alleged to be excessive and unauthorized by law.
By article- 10, section 11, of the Oonstitution, it is provided: “For school purposes in districts, the annual rate on property shall not exceed forty cents on-the one hundred dollars valuation: Provided, the aforesaid annual rates for school purposes may be increased, in districts formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars valuation, and in other districts to an amount not to…
2Cited by2 opinions
- Jacobs v. CauthornSupreme Court of Missouri · 1922
- Benton v. ScottSupreme Court of Missouri · 1902