Chicago & A. R. Co. v. Lamkin

• Decision Date: 20 December 1888
• Parties: CHICAGO & A. R. CO. v. LAMKIN, Collector.
• Court: Missouri Supreme Court

10 S.W. 200

97 Mo. 496

CHICAGO & A. R. CO. v. LAMKIN, Collector.

Supreme Court of Missouri.

December 20, 1888.

1. RAILROAD COMPANIES — TAXATION — SCHOOL TAX — CONSTITUTIONAL LAW.

Act 1885, (Laws Mo. 1885, p. 230,) amending Rev. St. § 6880, and providing that the average rate of taxation for the erection of school buildings in the county shall be levied on the apportioned valuation of the road-beds and rolling stock of railroad companies, and that the tax shall be apportioned among the several districts levying the tax, thereby authorizing a tax in districts through which the railroad does not run to be taken into consideration, is not invalid, under Const. art. 10, § 11, providing that for the purpose of erecting school buildings the rates of taxation therein limited may be increased by vote, and section 5, authorizing the taxation of railroad companies for school purposes.

2. SAME — INCREASE BY DISTRICT.

Though an act authorizing a tax in excess of the rate fixed by Const. Mo. art 10, § 11, would be invalid, yet when the rate has been increased by vote of the district, as therein authorized, such increased rate becomes the constitutional limit.

Appeal from circuit court, Saline county; RICHARD FIELD, Judge.

Suit by the Chicago & Alton Railroad Company against John C. Lamkin, collector of Saline county, to restrain the collection of $300 school taxes. The bill was dismissed, and plaintiff appeals.

G. B. MacFarlane, (George S. Grover, of counsel,) for appellant. A. F. Rector, for respondent.

NORTON, C. J.

The state board of assessment and equalization of railroad property certified to the county court of Saline county for taxation the valuation of the apportionment to said county of plaintiff's road-bed and rolling stock, amounting to the sum of $568,607.19. The county court levied a tax of 39 2/3 cents on the $100 of this valuation. The tax at said rate amounted to $2,255.48. The said rate of tax was ascertained by adding together the rates levied by each of the school-districts in the county, and then dividing the sum thereof by the whole number of school-districts. It is admitted that some of said school-districts, through which the road-bed of plaintiff did not run, had voted at an election properly held to increase the rates therein, for school purposes, above the limit of 40 cents on the $100 of valuation. The county court also levied a tax of 5¾ cents on the $100 of said valuation for public buildings in the school-districts, amounting to $326.95. The taxes so levied for "school purposes" and building purposes aggregated the sum of $2,582.43. The said rate for building purposes was ascertained by taking the average of the rates levied in the districts of the county for buildings in school-districts. It is conceded that these rates and levies were made in conformity with section 6880, Rev. St., as amended by Laws 1885, p. 230. Plaintiff paid all of the said taxes except $300, and instituted this proceeding by injunction against the collector of said county to restrain him from the collection of said sum upon the alleged ground that so much of the levy as was made for building purposes was illegal and void. The trial court dismissed the bill, gave judgment for defendant, and plaintiff appealed therefrom; and the real question presented by the appeal is, did the county court have the right, under the constitution and existing laws, to levy a tax on the apportionment of the valuation of plaintiff's road-bed and rolling stock, at the rate of 5¾ cents on the $100 valuation for public buildings erected in school-districts where tax rates had been voted for that purpose in districts through which plaintiff's road did not run? The existence of this power is affirmed by defendant, and denied by plaintiff.

The constitution provides in section 11, art. 10, among other things, that the annual rate of taxation on property for school purposes "shall not exceed forty cents on the $100 valuation: provided, the aforesaid annual rates for school purposes may be increased in districts formed of cities and towns to an amount not to exceed one dollar on the hundred dollars valuation, and in other districts not to exceed sixty-five cents on the hundred dollars valuation, on the condition that a majority of the voters who are tax-payers voting at an election held to decide the question vote for said increase. For the purpose of erecting public buildings * * * in school-districts the rates of taxation herein limited may be increased, when the rate of such increase, and the purpose for which it is intended, shall have been submitted to a vote of the people, and two-thirds of the qualified voters of such * * * school-district voting at said election shall vote therefor." In the case of State v. Railroad Co., 83 Mo. 395, while it was held that section 6880, Rev. St., authorized the levy of a tax for school purposes on the apportioned valuation of the road-bed and rolling stock of a railroad company, first ascertaining the rate of such tax by adding together the local rates of the several school-districts in the county, and dividing the sum thus ascertained by the whole number of districts, it was also held that said section did not authorize the levy of a tax on such valuation for public buildings in school-districts. In 1885, (Laws 1885, p. 230,) the legislature, to supply this omission, so amended said section 6880 as to authorize the county...