Arnold v. Hawkins

• Decision Date: 04 June 1888
• Citation: 8 S.W. 718,95 Mo. 560
• Parties: ARNOLD v. HAWKINS, Collector.
• Court: Missouri Supreme Court

8 S.W. 718

95 Mo. 560

ARNOLD v. HAWKINS, Collector.

Supreme Court of Missouri.

June 4, 1888.

CONSTITUTIONAL LAW — TAXATION — LIMIT OF COUNTY TAX.

Const. Mo. 1875, art. 10, § 11, provides, in regard to taxation: "For county purposes, the annual rate on property in counties having six million dollars or less shall not in the aggregate exceed 50 cents on the $100 valuation. * * * Said restriction shall apply to taxes of every kind and description, whether general or special, except taxes to pay valid indebtedness now existing, or bonds which may be issued in renewal of such indebtedness." Held, that a county falling within such provision, having levied a tax of 50 cents on the $100 to meet the ordinary current expenses of the county, and 40 cents on the $100 to pay debts created prior to November 30, 1875, when said constitutional provision took effect, cannot also collect a road tax of 5 cents on the $100, or a judgment tax of 40 cents on the $100, to pay judgments founded wholly upon warrants issued to pay current county expenses since November 30, 1875.

Appeal from circuit court, Ozark county; J. F. HALE, Judge.

Action by John T. Arnold, to enjoin W. R. Hawkins, collector of Ozark county, from collecting certain taxes. The injunction was refused, and plaintiff appeals.

W. J. Orr, for appellant. J. I. Davis, for respondents.

BLACK, J.

The plaintiff, who is a tax-payer in Ozark county, brought this suit against the collector of the revenues of that county to enjoin the collection of certain taxes levied for the year 1886. The case was submitted to the circuit court on agreed facts, under section 3700, Rev St., and, so far as essential to an understanding of the only question raised on this appeal, the facts are as follows:

(2) That the following taxes appear on said books for the year 1886, as extended against the property of plaintiff:

                  20 cents on the $100 valuation for state revenue tax
                  20        "       "       "     "  state interest tax
                  50        "       "       "     "  county revenue tax
                  40        "       "       "     "  county special tax
                  40        "       "       "     "  county judgment tax
                   5        "       "       "     "  county road tax.
                

(3) Plaintiff has fully paid all of said taxes except the said county judgment and county road taxes, which last-named taxes amount to the sum of $6.34 county judgment, and 82 cents county road tax, and which sums the plaintiff refuses to pay, subject to the determination of the legality of the same.

(4) It is further agreed that said county revenue tax, amounting to 50 cents on the $100 valuation, is levied, collected, and used to meet all the ordinary current expenses of the county, as is provided for in section 6818, Rev. St. 1879, and the whole thereof is required for that purpose.

(5) That the said 40 cents on the $100 valuation, called "County Special Tax," is levied, collected, and apportioned to pay debts created prior to November 30, 1875, or renewal bonds in lieu thereof, or the interest thereon, and cannot legally be used for any other purpose.

(6) That the said 40 cents judgment tax is levied, and is to be collected and used to pay judgments now existing against said county, which said judgments are founded wholly upon warrants issued since November 30, 1875, and which...