City of Kansas City ex rel. Elliott v. Holmes
Missouri Court of Appeals
Appeal from Jackson Circuit Court.—Hon. James H. Slover, Judge. (1) A tax book altered by the collector by the addition of an item of taxes, not on it, when the book came into his hands, is void, as to that item and will not protect him in forcing its collection. Higgins v. Ansmus, 77 M'o. 351; Fowler v. St. Joseph, 37 Mo. 237-8.; Kansas City v. Railroad, 81 Mo. 294; Adams v. Lewellen, 117 Mo. App. 319. (2) Collector has no right to proceed under an illegal assessment.
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Appeal from Jackson Circuit Court.—Hon. James H. Slover, Judge. (1) A tax book altered by the collector by the addition of an item of taxes, not on it, when the book came into his hands, is void, as to that item and will not protect him in forcing its collection. Higgins v. Ansmus, 77 M'o. 351; Fowler v. St. Joseph, 37 Mo. 237-8.; Kansas City v. Railroad, 81 Mo. 294; Adams v. Lewellen, 117 Mo. App. 319. (2) Collector has no right to proceed under an illegal assessment. Kansas City v. Railway, 81 Mo. 294; Nall v. Morgan, 82 Mo. App. 112; State ex rel. y. Cook, 82 Mo. 185; State ex rel. y.…
1Opinion of the CourtBroaddtjs, P. J.
This is a suit against defendant Albert E. Holmes and the securities on his official bond as treasurer of Kansas City, Missouri. Plaintiff’s amended petition alleges that, in the year 1904, he was the owner of certain real estate situated in said city; that during the months of May, June, July and August of siaid year he applied at defendant’s office and requested and demanded to be allowed to pay the taxes on said land for said year; that he was told by defendant Holmes that a description of the land did not appear on the land books in his office, and that the same had not been *622assessed for…
2Cases cited4 opinions
- Wolfe v. MarshalSupreme Court of Missouri · 1873
- Robins v. LathamSupreme Court of Missouri · 1896
- State ex rel. Caldwell v. Chicago & Alton RailroadSupreme Court of Missouri · 1901
- State ex rel. Pehle v. StammSupreme Court of Missouri · 1901