State ex rel. Murphy v. Stone
Supreme Court of Missouri
Mcmda/mus. (1) The words “such road” used in section 7725 include side tracks. Section 7725 refers back to section 7718, and requires that the board apportion the aggregate value of all property hereinbefore specified, to each county, etc., in which such road is located, according to the ratio which the number of miles of such road completed in such county, shall bear to the whole length .of such road in the state.
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Mcmda/mus. (1) The words “such road” used in section 7725 include side tracks. Section 7725 refers back to section 7718, and requires that the board apportion the aggregate value of all property hereinbefore specified, to each county, etc., in which such road is located, according to the ratio which the number of miles of such road completed in such county, shall bear to the whole length .of such road in the state. (2) The construction of the statute by the board of equalization is violative of article 10, section 3, of the state constitution, which requires that taxes shall be uniform on…
1Opinion of the CourtBrace, J.
This is a proceeding by mandamus instituted by the judges of the county court of Jackson county to compel the state board of equalization in determining the length of certain railroads and in apportioning the value of their property to said county for the- purposes of taxation, to add to the length of the main track of each of said railroads, the length of its several side tracks, in order to find the entire length of such roads in this state, and in like manner to add to the length of the main tracks of each'of said roads in said county,- the length of its side tracks therein in order to…
2Cases cited6 opinions
- State ex rel. K. C., St. J. & C. B. R. R. v. SeveranceSupreme Court of Missouri · 1874
- State ex rel. Ziegenhein v. St. Louis & San Francisco Railway Co.Supreme Court of Missouri · 1893
- State ex rel. Brown v. Missouri Pacific Railway Co.Supreme Court of Missouri · 1887
- In re the Apportionment of the Railroad School Tax of 1875 & 1876Supreme Court of Missouri · 1883
- State ex rel. Tillery v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1888
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
- State ex rel. Hayes v. Hannibal & St. Joseph RailroadSupreme Court of Missouri · 1896
- State Ex Rel. County of St. Louis v. EvansSupreme Court of Missouri · 1940
- Chicago, Burlington & Quincy Railroad v. State Tax CommissionSupreme Court of Missouri · 1968
- City of Pocatello v. RossIdaho Supreme Court · 1931
2 more not listed; retrieve them via the Exa API.