State ex rel. Wilson v. First National Bank
Supreme Court of Missouri
Appeal from Jasper Circuit Court. — How. Jos. D. Perkins, Judge. (1) The power to levy taxes is purely statutory and must he clearly given, otherwise it can not he exercised. State ex rel. v. Railroad, 149 Mo. 635; Carondelet to use v. Picot, 38 Mo. 130; State ex rel. v. Short-ridge, 56 Mo. 126; State ex rel. v. Railroad, 87 Mo. 236. The power to collect taxes is purely statutory and the collector can take no step which is not provided for by the statute.
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Appeal from Jasper Circuit Court. — How. Jos. D. Perkins, Judge. (1) The power to levy taxes is purely statutory and must he clearly given, otherwise it can not he exercised. State ex rel. v. Railroad, 149 Mo. 635; Carondelet to use v. Picot, 38 Mo. 130; State ex rel. v. Short-ridge, 56 Mo. 126; State ex rel. v. Railroad, 87 Mo. 236. The power to collect taxes is purely statutory and the collector can take no step which is not provided for by the statute. McPike v. Penn, 51 Mo. 63. The assessment is the basis of the tax, and if it is void, the tax is ' void. State ex rel. v. Railroad, 114 Mo.…
1Opinion of the CourtRobinson, C. J.
Plaintiff, as collector of the-revenue of Jasper county, began this suit against defendant, the First National Bank of Carterville, Missouri, a banking institution, organized under the laws; of the United States, to collect certain personal taxes;, amounting in the aggregate to $2,563, claimed to be due-from the bank to the county and State for the years; 1897, 1898, 1899, 1900 and 1901, on account of assessments for those years against the shares of stock issued by defendant bank. The following is a copy of the tax-bill upon which the suit is predicated:
“PERSONAL TAX BILL.
“State of Missouri,…
2Cases cited5 opinions
- Abbott v. LindenbowerSupreme Court of Missouri · 1868
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- State ex rel. Mahan v. Merchants BankSupreme Court of Missouri · 1901
- State ex rel. Pullman Palace Car Co. v. St. Louis CountySupreme Court of Missouri · 1884
- City of Jefferson v. MockSupreme Court of Missouri · 1881
3Cited by9 opinions
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- State ex rel. Campbell v. BrinkopSupreme Court of Missouri · 1911
- State ex rel. Wilson v. Miners BankSupreme Court of Missouri · 1904
- State ex rel. Bay v. Citizens State BankSupreme Court of Missouri · 1918
- In re Feliciana Bank & Trust Co.Supreme Court of Louisiana · 1918
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