Deal v. Mississippi County

• Citation: 107 Mo. 464,18 S.W. 24
• Court: United States State Supreme Court of Missouri
• Decision Date: 22 December 1891
• Parties: DEAL v. MISSISSIPPI COUNTY.

18 S.W. 24

107 Mo. 464

DEAL v. MISSISSIPPI COUNTY.

Supreme Court of Missouri, Division No. 2.

December 22, 1891.

CONSTITUTIONAL LAW — POWER OF TAXATION — OPERATION OF CONSTITUTION UPON PREVIOUS STATUTES.

1. Rev. St. § 5697, providing that persons planting prairie land with forest trees, and cultivating the same for three years, shall receive a bounty for 15 years thereafter from the county, conflicts with Const. art. 4, § 47, providing that the general assembly shall have no power to authorize any county to grant public money to any individual, etc., and with article 10, § 3, declaring that taxes may be levied and collected for public purposes only, and is void.

2. The statute, although enacted in 1870, (Acts 1870, p. 69,) was abrogated by section 1 of the schedule to the constitution of 1875, declaring that the provisions of all laws inconsistent with the constitution should cease on its adoption.

Appeal from circuit court, Madison county; JAMES D. Fox, Judge.

Action by Henry J. Deal against Mississippi county to recover a bounty for planting forest trees. Judgment for defendant. Plaintiff appeals. Affirmed.

J. J. Russell and Geo. S. Elliott, Pros. Atty., for appellant. E. J. Deal, for respondent.

THOMAS, J.

This cause originated in the county court of Mississippi county, Mo., February, 1888, by appellant filing demand for $404, as a third annual bounty for planting 202 acres of forest trees, wherein appellant states, in substance, that, in order to avail himself of the benefits of chapter 107, Rev. St. 1879, entitled "Of Forest Trees," about the month of February, 1882, and within 10 years after the passage of an act of the legislature entitled "An act to amend an act entitled `An act to encourage the growth of forest trees,'" approved February 4, 1875, he planted, and has ever since successfully grown and cultivated, "forest trees," viz., catalpa trees, in groves, on 202 acres of prairie land owned by him in Mississippi county, Mo. The evidence tended to show that plaintiff set out in 1882, 202 acres of prairie land belonging to him in catalpa trees, and that he had fully complied with the provisions of the above-mentioned act, which is as follows: "Sec. 5697. Every person planting one acre or more of prairie land within ten years after the passage of this act with any kind of forest trees except black locust, and successfully growing and cultivating the same for three years, and every person planting, protecting, and cultivating for three years one-quarter of a mile or more of forest trees upon his own land, to be set not more than one rod apart, shall be entitled to receive for fifteen years, commencing three years after said grove or line has been planted, an annual bounty of two dollars per acre for each acre so planted, and two dollars for each quarter of mile so planted, to be paid by the county. Said bounty shall not be paid any longer than said grove or line of trees is kept alive and in a growing condition. Sec. 5698. Any person wishing to avail himself of the provisions of the preceding section shall, within three years after planting said grove or line of trees file with the clerk of the county court a correct plat of said grove or line of trees, showing on what section said grove or line of trees is situated, attested by his own oath and the affidavit of at least two householders of the vicinity, setting forth all the facts in relation to the growth and cultivation of said grove or line of trees. Sec. 5699. The county clerk shall present said plat and affidavit before the county court, and if the court find from all the facts derived from the plat, affidavits, and other sources that section five thousand six hundred and ninety-seven has been fully complied with, they shall issue a warrant on the county treasurer for the amount found due. Sec. 5700. Such certificate shall be received and taken by the collector of revenue of the county in which the same was given, for county taxes, and such collector shall be allowed credit to the amount of such certificate on behalf of the county." The evidence tended to show further that the county court of Mississippi county paid plaintiff two installments under this act, of $404 each, in 1885 and 1886; but when he presented the demand involved in this suit in 1887, that court refused to audit and pay it, and hence this appeal.

The defendant county contends that the statute under which plaintiff claims this bounty is in direct conflict with section 47, art. 4, of the constitution of this state, which is as follows: "The general assembly shall have no power to authorize any county, city, town, or township, or other political corporation or subdivision of the state, now existing, or that may be hereafter established, to lend its credit or to grant public money or thing of value in aid of or to any individual,...