Reports of Cases Determined by the Supreme Court of the State of Missouri Volume 261

Reports of Cases Determined by the Supreme Court of the State of Missouri Volume 261

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1915 edition. Excerpt: ...duty to go beyond the surface of things Bard" R'd' and to discover what the real facts were. This is not a proceeding by certiorari, where the court must take the record of the board as conclusive, as in State ex rel. v. Baker, 170 Mo. 1. c. 203. In State ex rel. v. Cunningham, 153 M0. 642, it was held that the board had no right to add other property to the list under the disguise of "increased valuation." In that case it was held that the board had no power to add other property to the list. The law on that question has since been changed (State ex rel. v. Baker, 170 M0. 383); but we still say that' the board cannot add to the list under such disguise property which is not legally taxable against the defendant. ' III. In State ex rel. v. Lesser, 237 M0. 310, the taxpayer had in due form of law, been assessed with stock in a foreign corporation. In a. suit against him to collect the tax, based on such assessment, this court held that such stock was not legally subject to assessment against him. In that case the property assessed against the taxpayer was owned by him, but not subject to assessment. In this case the $500,000 in the notes was not owned by the defendant. Surely the court has the same power to furnish relief in this case as in the other. IV. Section 3 of article 25 of the "Laws specially applicable to the city of St. Louis," as it appears on page 2562, Revised Statutes 1899, pro Power to _ _ _ Add Omitted vides that; "All laws requiring any P'p'ty' officer of any county to perform any State ex rel. v. Trust Co. duty, service or trust, under the laws of this State, shall include all corresponding city officers named in the charter and scheme of separation for the government of the city...show more

Product details

  • Paperback | 284 pages
  • 189 x 246 x 15mm | 513g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236818733
  • 9781236818737