St. Louis Building & Savings Ass'n v. Lightner
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. On the trial of this cause, plaintiff asked the court to give the following instruction, which was refused: “If the court find from the evidence in the cause that the plaintiff had invested $70,500 of its capital stock in the bonds of the Government of the United States, and that the said amount of capital stock so invested was by the assessor of St. Louis county assessed for taxation under the State law, and the tax book containing said…
Read the full summary
Appeal from St. Louis Circuit Court. On the trial of this cause, plaintiff asked the court to give the following instruction, which was refused: “If the court find from the evidence in the cause that the plaintiff had invested $70,500 of its capital stock in the bonds of the Government of the United States, and that the said amount of capital stock so invested was by the assessor of St. Louis county assessed for taxation under the State law, and the tax book containing said assessment was placed in the hands of the defendant as collector of said county, and that the levy and seizure admitted…
1Opinion of the CourtHolmes, Judge
The object of the suit is to recover back money which it was averred had been unlawfully levied upon and seized by the defendant, the collector of taxes, under a tax bill issued against the corporation.
The president of the company was called upon to deliver to the assessor a written list of the property taxable by law to the corporation. A list was furnished, in which the capital stock was set down at $292,600, whereof a part, amounting to $70,500, was invested in the bonds of the United States, which, it was claimed, were not subject to taxation by the State. The assessor, being of the…
2Cases cited1 opinion
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
3Cited by4 opinions
- Rubey v. ShainSupreme Court of Missouri · 1873
- St. Louis Mutual Life Insurance v. CharlesSupreme Court of Missouri · 1871
- State ex rel. Davis v. RogersSupreme Court of Missouri · 1883
- St. Louis Building & Savings Ass'n v. LightnerSupreme Court of Missouri · 1871