State v. Hutchinson

• Decision Date: 05 June 1893
• Citation: 22 S.W. 785,116 Mo. 399
• Parties: STATE ex rel. MILLER, Collector, v. HUTCHINSON et al.
• Court: Missouri Supreme Court

22 S.W. 785

116 Mo. 399

STATE ex rel. MILLER, Collector, v. HUTCHINSON et al.

Supreme Court of Missouri, Division No. 1.

June 5, 1893.

TAX LIEN.

Failure to comply with Rev. St. 1889, § 7669, providing that the county court shall examine the list of lands on which taxes are delinquent, and shall cause a corrected list to be filed in the office of the clerk of said court, will not impair the lien of the state for taxes arising from a valid levy and assessment, or defeat the right to enforce that lien. State v. Hurt, (Mo. Sup.) 20 S. W. Rep. 879, followed.

Appeal from circuit court, Polk county; W. I. Wallace, Judge.

Action by the state, on the relation of Boyd Miller, collector, against James Hutchinson and others, to enforce the state's lien for taxes, Judgment was rendered for defendants, and plaintiff appeals. Reversed.

O. M. Townsend, for appellant. Jas. G. Simpson, for respondents.

BLACK, C. J.

This was an action brought by the collector of Polk county to enforce the state's lien for back taxes. The case was submitted to the circuit court on the following agreed evidence: "(1) Plaintiff introduces tax bills showing taxes for the years 1878, 1879, 1880, 1882 1883, and 1884, upon the lands in this suit described, amounting to $16.80, which tax bills are in regular form. (2) It is shown by the defendants that there were no orders entered of record by the county court at the time the delinquent lists were returned by the collector, showing that said delinquent lists for either of the years 1878, 1879, 1880, 1882, 1883, and 1884 were examined and corrected by the court, and no order directing that the lists for either of said years, as corrected, be certified, and filed in the office of the county clerk, as required by section 172, Revenue Law 1872; section 7669, Rev. St. 1889. (3) The plaintiff introduces the assessment books and tax books for the several years for which taxes are claimed in tax bills; also, orders of the county court, levying the taxes for the said years, and all the books and papers connected therewith, which show that the several assessments, levies, and extension of taxes for the said years were regular; also, show that the taxes sued for were not marked `Paid' in said current tax books. Plaintiff also introduces the delinquent lists returned by the collector for said years, which show that said taxes were returned delinquent. Plaintiff also introduces the back tax books up to and including the one from which the aforesaid tax bills were made, and said back tax books show the taxes sued for."

According...