State v. Bank of Neosho
Citation | 25 S.W. 372,120 Mo. 161 |
Parties | STATE ex rel. GRACY, Collector, v. BANK OF NEOSHO. |
Decision Date | 13 February 1894 |
Court | United States State Supreme Court of Missouri |
5. To correct an excessive assessment merely, an appeal must be taken to the county board of equalization. Rev. St. 1879, § 6719.
6. It will be presumed that courts of general jurisdiction act by right, and not by wrong, and conform their acts and doings to well-settled forms, precedents, and conditions.
7. Every one, as well private persons as an official, is presumed to perform his duty and obligations.
Appeal from circuit court, Newton county; Joseph Cravens, Judge.
Action by the state, on the relation of Gracy, collector, against the Bank of Neosho, to recover taxes. From a judgment for plaintiff, defendant appeals. Affirmed.
The other facts fully appear in the following statement by SHERWOOD, J.:
Action by collector to recover certain personal taxes for the year 1889, which were assessed against the defendant bank by name. A statement or tax list, duly verified, under oath, setting out the kind and value of the bank's property, etc., by H. F. Jones, as president, had been returned by him, in behalf of the bank, to the assessor of the county for assessment. That assessment, as appears from the assessor's book, is as follows:
Personal Property Tax Book of Newton County, Mo., for the Year 1889 AS ASSESSED JUNE 1ST, 1888 =============================================================================================================================================================================================================================================================================================================================================================================== Owner's Name. | [Here are columns in | Moneys, Notes, Bonds, | All Other Personal Property. | Total Valuation by Assessor. | Total Valuation, as Adjusted | Total Valuation, as Adjusted | State Revenue. | State Interest. | Co. Revenue. | School Tax. | Road Tax. | ............Tax. | Total Tax. | When Paid | blank, headed for numbers, | and Other Credits. | [Class 3, 4, 10.] | | by Co. Board of | by State Board | | | | | | | | | classes, and values | [Class 5, 6, 7, 8, 9.] | | | Equallzation. | of Equalization. | | | | | | | | | of live stock. | | | | | | | | | | | | | --------------|------------------------------|--------------------------|-------------------------------|--------------------------------|-------------------------------|--------------------------------|------------------|-----------------|-----------------|-----------------------------|------------------|--------------------|------------------|------------------- | | Dollars. | Dollars. | Dollars. | Dollars. | Dollars. | Dollars. | Cts. | Dollars. | Cts. | Dollars. | Cts. | Dollars. Cts. | No. Dist. | Dollars. | Cts. | Dollars. | Cts. | Dollars. | Cts. | Mo. | Day. | Year Bank of | | | | | | | | | | | | | | | | | | | | | | | Neosho. | | | | | | | | | | | | | | | | | | | | | | | --------------|------------------------------|--------------------------|-------------------------------|--------------------------------|-------------------------------|--------------------------------|-----------|------|----------|------|----------|------|-----------------|-----------|-----------|------|------------|-------|-----------|------|-----|------|------ | | 46,685 | 800 | 47,485 | 47,485 | 47,480 | 142 | 44 | | | 213 | 66 | 474 80 | Neosho. | | | | | 830 | 90 | | | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------==---------------------------------------
The petition, omitting caption, so far as necessary to quote it, is the following: etc. It appears that a summons was issued on this petition, but on whom served does not appear. At any rate, the following answer was filed, which, so far as necessary, will now be quoted: "For answer to plaintiff's petition in the above-entitled action, defendant denies each and every allegation therein, except as the same may be admitted by implication in the following statement of facts, which, by way of further answer herein, the defendant avers to be true, viz.: Defendants F. J. Corpenny and H. F. Jones state that they are engaged in the banking business; that the Bank of Neosho is engaged in the business of receiving deposits and discounting bills and notes at the city of Neosho, Newton county, Mo.; that said bank has a capital stock of $50,000, all of which was on the 1st day of July, 1888, invested in a brick building in said city, bank fixtures necessary for the prosecution of said business, notes, bonds, bills, credits, and such cash on hand and on deposit in other banks as was required by law and sound banking business principles to enable it to meet...
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