North Missouri Railroad v. Maguire

The action was against the collector for seizing the property of the plaintiff to collect a tax-bill in his hands. The assessment was irregular, and should have been made in the name of the shareholders, instead of the corporation; but the property was liable to taxation. That iu such a ease the collector is not liable is well established. In the case of The St. Louis Mutual Life Ins. Co. v. Charles, 47 Mo. 462, it was held that the action of the assessor and of the board of appeals, or County Court, in the matter of taxation, was judicial; and where it appeared from the tax-list that the…