State v. Rau

• Decision Date: 14 November 1887
• Citation: 93 Mo. 126,5 S.W. 697
• Parties: STATE ex rel. COLLECTOR OF FRANKLIN CO. v. RAU.
• Court: Missouri Supreme Court

5 S.W. 697

93 Mo. 126

STATE ex rel. COLLECTOR OF FRANKLIN CO. v. RAU.

Supreme Court of Missouri.

November 14, 1887.

1. TAXATION — SUIT TO COLLECT BACK TAXES — PETITION — TAX-BILL.

Rev. St. Mo. 1879, § 6837, relating to the collection of back taxes, provides that all lands owned by the same person may be included in one petition, and in one count thereof, for all taxes of all years; and the petition shall show the different years for which taxes are due, the funds to which they are due, with the amount due each fund, — all of which shall be set out in a tax-bill duly authenticated, and filed with the petition; and the tax-bill shall be prima facie evidence that the amount claimed is just and correct. Held, that it is not the tax-bill, but the petition, that must set out the cause of action; and there was no error in overruling a motion to dismiss the suit because of alleged defects in the tax-bill.

2. SAME — TAX-BILL ATTACHED TO PETITION — SUFFICIENCY OF DESCRIPTION.

Rev. St. Mo. 1879, § 6837, provides that, in suits for the collection of back taxes, a tax-bill must be attached to the petition, showing the years for which taxes are due, the funds to which they are due, and the amount due each fund; which tax-bill shall be prima facie evidence that the amount claimed is just. In an action brought under this section, the tax-bill showed that the tax claimed was the schooltax for 1879, in lot 43, block 7, old town of Pacific, Franklin county. The defendant objected to the tax-bill as evidence, on the ground that it did not show the number of the school-district, township, and range. Held, that the description in the tax-bill was sufficient.

3. SAME — ANSWER — NEW MATTER — REPLY.

In an action brought under Rev. St. Mo. 1879, § 6837, for the collection of back taxes, defendant, in his answer, stated that the taxes sued for were levied to raise money for the payment of past indebtedness of the school-district; that the district had no past indebtedness; that no election was held in the district to increase the rate of taxation from 40 cents on $100 valuation. Held, that since the petition under the statute need not set out all the steps required to be taken in order to make a valid tax, but must be regarded as including them in the averments required to be made, the allegations in the answer are substantially matters of evidence that could be relied on under a general denial, and are not such new matter as requires a reply.

Appeal from circuit court, Franklin county; A. J. SEAY, Judge.

D. Q. Gale, for respondent. Martin, Crews & Booth, for appellant.

BLACK, J.

This is a suit to collect back taxes "for the school-fund tax in favor of district No. 3, township No. 43, range No. 2, for the year 1879." The action is based upon section 6837, Rev. St. 1879, which provides: "All lands owned by the same person or persons may be included in one petition, and in one count thereof, for the taxes for all such years as taxes may be due thereon; and said petition shall show the different years for which taxes are due, as well as the several kinds of taxes or funds to which they are due, with the respective amounts due to each fund, — all of which shall be set forth in a tax-bill of said back taxes, duly authenticated by the certificate of the collector, and filed with the petition; and said tax-bill or bills, so certified, shall be prima...