City of Kansas v. Payne

CourtUnited States State Supreme Court of Missouri
Writing for the CourtHENRY
Citation71 Mo. 159
PartiesCITY OF KANSAS, Appellant, v. PAYNE.
Decision Date31 October 1879

71 Mo. 159

CITY OF KANSAS, Appellant,
v.
PAYNE.

Supreme Court of Missouri.

October Term, 1879.


Appeal from Jackson Circuit Court.--HON. S. H. WOODSON, Judge.

REVERSED.

T. A. Gill and Field & Small for appellant.

F. M. Black for respondent.


HENRY, J.

This was a suit by the city of Kansas for the collection of city taxes from 1866 to 1878 inclusive. The plaintiff claimed that interest should be added to the tax assessed, at the rate of twenty-four per cent per annum, as provided by the charter, and the defendant, that interest should be allowed pursuant to the act of the General Assembly relative to delinquent taxes, approved April 24th, 1879.

Unless otherwise expressly provided by its charter, no city or town had a lien for taxes on real property until the passage of that act. By the acts of 1872 and 1877, it was provided that real property should in all cases be liable for all taxes due any city, or incorporated town, or school district, and a lien was thereby created in favor of the State of Missouri for all such taxes, enforceable as in those acts provided. Sess. Acts 1872, p. 119; Sess. Acts 1877, p. 384. The city or town had no remedy to enforce the collection

[71 Mo. 160]

of taxes delinquent on real estate, unless expressly given by the charter. The lien for the taxes was reserved to the State, which had complete control over it, and had exercised that control by making delinquent taxes due to towns and cities collectable by the State collectors, and, when suit was necessary by suit in the name of the State.

By the charter of the city of Kansas, approved March 24th, 1875, Section 25, article 6, “The lien on real property heretofore created in favor of the State of Missouri, for all such taxes and special assessments levied by the city, and all right, title and estate acquired by or vested in the State of Missouri by reason of the forfeiture or sale to the State of any tract of land, town or city lot offered at public sale for the taxes or special assessments levied by said city, interest and costs due thereon, and not sold for want of bidders, are hereby transferred and assigned to the city of Kansas; and all lands, town or city lots, forfeited or sold to the State of Missouri on account of taxes or special assessments levied thereon by the city of Kansas, shall, from the taking effect of this act, be deemed and taken to be forfeited and sold to the city of Kansas. In all cases where certificates of purchase have been made out in the names of purchasers, at any sale for such delinquent taxes or special assessments, the right to redeem from any such sale, or to a deed or deeds, shall not be affected or impaired by anything in this act contained.” Sess. Acts 1875, p. 225. By section 76, article 6, (Ib. 241,) she had ample means for the collection of delinquent taxes on real property by the sale of the property,...

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15 practice notes
  • McGrew v. Missouri Pac. Ry. Co.
    • United States
    • United States State Supreme Court of Missouri
    • June 28, 1910
    ...Lafayette County, 41 Mo. 39; State v. Great Western Coffee Co., 171 Mo. 634, 71 S. W. 1011, 94 Am. St. Rep. 802; City of Kansas v. Payne, 71 Mo. 159 ; State ex rel. v. Baker, 129 Mo. 482, 31 S. W. 924; Witzmann v. Railway Co., 131 Mo. 612, 33 S. W. 181; Shively v. Lankford, 174 Mo. 535, 74 ......
  • State ex rel. Penal Institutions v. Becker, No. 31674.
    • United States
    • United States State Supreme Court of Missouri
    • March 15, 1932
    ...apprise legislators and others interested 47 S.W.2d 783 of the precise subject of the proposed legislation." [City of Kansas v. Payne, 71 Mo. 159, l.c. "The evident object of the provision of the organic law relative to the title of an act was to have the title like a guide board,......
  • State v. Hedrick, No. 23106.
    • United States
    • United States State Supreme Court of Missouri
    • April 3, 1922
    ...v. Revelle, 257 Mo. 529, 165 S. W. 1084; St. Louis v. Weitzel, 130 Mo. 600, loc. cit. 616, 31 S. W. 1045; City of Kansas v. Payne, 71 Mo. 159, loc. cit. 162; State v. Great Western Coffee & Tea Co., 171 Mo. 634, loc. cit. 643, 71 S. W. 1011, 94 Am. St. Rep. 802; State v. Burgdoerfer, 10......
  • Edwards v. Business Men's Assurance Co., No. 38104.
    • United States
    • United States State Supreme Court of Missouri
    • December 15, 1942
    ...133 S.W. 329; State ex rel. v. Revelle, 257 Mo. 529, 165 S.W. 1084; Southard v. Short, 320 Mo. 932, 8 S.W. (2d) 903; Kansas City v. Payne, 71 Mo. 159; State ex rel. Niedemeyer v. Hackman, 292 Mo. 27, 237 S.W. 742; City of Columbia v. Public Serv. Comm., 329 Mo. 38, 43 S.W. (2d) 813; Fidelit......
  • Request a trial to view additional results
15 cases
  • McGrew v. Missouri Pac. Ry. Co.
    • United States
    • United States State Supreme Court of Missouri
    • June 28, 1910
    ...Lafayette County, 41 Mo. 39; State v. Great Western Coffee Co., 171 Mo. 634, 71 S. W. 1011, 94 Am. St. Rep. 802; City of Kansas v. Payne, 71 Mo. 159 ; State ex rel. v. Baker, 129 Mo. 482, 31 S. W. 924; Witzmann v. Railway Co., 131 Mo. 612, 33 S. W. 181; Shively v. Lankford, 174 Mo. 535, 74 ......
  • State ex rel. Penal Institutions v. Becker, No. 31674.
    • United States
    • United States State Supreme Court of Missouri
    • March 15, 1932
    ...apprise legislators and others interested 47 S.W.2d 783 of the precise subject of the proposed legislation." [City of Kansas v. Payne, 71 Mo. 159, l.c. "The evident object of the provision of the organic law relative to the title of an act was to have the title like a guide board,......
  • State v. Hedrick, No. 23106.
    • United States
    • United States State Supreme Court of Missouri
    • April 3, 1922
    ...v. Revelle, 257 Mo. 529, 165 S. W. 1084; St. Louis v. Weitzel, 130 Mo. 600, loc. cit. 616, 31 S. W. 1045; City of Kansas v. Payne, 71 Mo. 159, loc. cit. 162; State v. Great Western Coffee & Tea Co., 171 Mo. 634, loc. cit. 643, 71 S. W. 1011, 94 Am. St. Rep. 802; State v. Burgdoerfer, 10......
  • Edwards v. Business Men's Assurance Co., No. 38104.
    • United States
    • United States State Supreme Court of Missouri
    • December 15, 1942
    ...133 S.W. 329; State ex rel. v. Revelle, 257 Mo. 529, 165 S.W. 1084; Southard v. Short, 320 Mo. 932, 8 S.W. (2d) 903; Kansas City v. Payne, 71 Mo. 159; State ex rel. Niedemeyer v. Hackman, 292 Mo. 27, 237 S.W. 742; City of Columbia v. Public Serv. Comm., 329 Mo. 38, 43 S.W. (2d) 813; Fidelit......
  • Request a trial to view additional results

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