City of Hannibal ex rel. Bassen v. Bowman

• Decision Date: 03 February 1903
• Citation: 71 S.W. 1122,98 Mo.App. 103
• Parties: CITY OF HANNIBAL ex rel. JOSEPH BASSEN, etc., Appellant, v. E. P. BOWMAN et al., Respondents
• Court: Missouri Court of Appeals

71 S.W. 1122

98 Mo.App. 103

CITY OF HANNIBAL ex rel. JOSEPH BASSEN, etc., Appellant, v. E. P. BOWMAN et al., Respondents

Court of Appeals of Missouri, St. Louis

February 3, 1903

Appeal from Hannibal Court of Common Pleas.--Hon. David H. Eby Judge.

AFFIRMED.

STATEMENT.

The petition in this case covers twenty pages of printed matter. The material facts alleged are that the city of Hannibal was incorporated by an act of the General Assembly passed in the year 1845, with power to levy and collect certain city and special taxes set forth in the petition; that Joseph Bassen is the collector of taxes in and for said city and defendants are the administrators of the estate of Daniel Coney, who died in the year 1898; that for many years prior to his death Coney was a resident of the city of Hannibal and his personal property was at all times situated in said city and was the proper and legitimate subject of taxation by said city; that for each of the years 1893, 1894, 1895, 1896 and 1897, he was duly called upon by the assessor of said city to furnish a correct list of his personal property for taxation; that in each of said years he did furnish to the assessor a list of his personal property for taxation to which he made affidavit, but that for the year 1893 he omitted from said list and fraudulently concealed from said assessor personal property (promissory notes) subject to taxation for city purposes of the value of $ 33,343.53; that by means of said false list and fraudulent concealment said property wholly escaped taxation for the said year 1893; that by a like false list and concealment personal property of Coney (promissory notes) of the value of $ 34,893.93 escaped taxation for the year 1894; that by a like false list and fraudulent concealment personal property (promissory notes) of Coney of the value of $ 36,770.42 escaped taxation for the year 1895 by a like false list and fraudulent concealment property (promissory notes) of Coney of the value of $ 53,948.08 escaped taxation for the year 1896, and by a like false list and fraudulent concealment personal property (promissory notes) of Coney of the value of $ 73,799.56 escaped taxation for the year 1897; that assessments of property subject to taxation by said city for all of said years were duly made and city taxes were duly levied and collected thereon; that the falsehood and fraud of Coney were not discovered until the administrators of his estate filed their inventory of the assets from which it was discovered that Coney had willfully and fraudulently withheld from the assessor the promissory notes aforesaid for the years 1893, 1894, 1895, 1896 and 1897; that upon this discovery the assessor assessed to Coney, by entering upon the assessor's book for the year 1893, promissory notes aggregating $ 33,343.53, and assessed to Coney and entered upon the assessor's book for the year 1894, promissory notes aggregating $ 34,893.93, and assessed to Coney and entered on the assessor's book for the year 1895 promissory notes aggregating $ 36,770.42, and assessed to Coney and entered upon the assessor's book for the year 1896 promissory notes aggregating $ 53,948.08 and assessed to Coney and entered on the assessor's book for the year 1897 promissory notes aggregating $ 73,799.56 that the said city clerk extended the taxes on these several assessments on the proper back-tax book for each of said years.

The assessments are set out in detail. The date, amount and names of the makers of the notes assessed are given and the notes are otherwise fully described in the petition. From the back-tax books the city clerk made out in due and regular form taxbills for each of the years above mentioned. These taxbills are made the foundation of the suit.

The defendants demurred to the petition on the following grounds:

"1. Because, as appears on the face of said amended petition, the plaintiff has not legal capacity to sue or maintain this action.

"2. Because, as appears on the face thereof, said amended petition does not state facts sufficient to constitute a cause of action.

"3. Because, as appears on the face of said amended petition, there has been no legal assessment, levy or return of the alleged taxes herein sued for.

"4. Because, as appears on the face of the amended petition, the alleged taxes herein sued for are founded upon proceedings without legal authority, and wholly nugatory and void."

The demurrer was sustained and plaintiff elected to stand upon its petition and judgment was rendered for defendants on the demurrer. Plaintiff in due time filed its motion in arrest of judgment which was overruled and plaintiff appealed.

Judgment affirmed.

Thomas H. Bacon for appellants.

(1) The assessment was duly made. The assessor's listing on his assessment book of the name of owner, itemized description of properties and the valuation all respectively for each taxable year in which said property was by false and fraudulent oath willfully withheld from return to the assessor, was a complete and perfect assessment. Burroughs on Taxation (1877), p. 201, sec. 95. It was a conclusive judicial finding and final judgment, not subject to appeal or revision. Cooley on Taxation (1879), p. 262. The owner and his so-concealed property came under the doom of the assessor's good faith.

F. L. Schofield for respondents.

(1) "Where there is no statutory provisions for including property left out the previous year, the assessment must be confined to the current year." Welty on Assessments, p 36. (2) "An assessment made by a treasurer of property omitted...