Hammett v. Kansas City

Decision Date04 May 1943
Docket NumberNo. 38363.,38363.
Citation173 S.W.2d 70
PartiesPEARL E. HAMMETT ET AL. v. KANSAS CITY ET AL., Appellants.
CourtMissouri Supreme Court

Appeal from Jackson Circuit Court. Hon. Marion D. Waltner, Judge.

REVERSED.

William E. Kemp, City Counselor, and Arthur R. Wolfe, Assistant City Counselor, for appellants.

(1) Kansas City has the power under its Charter to enact and enforce ordinances for the collection of delinquent personal property taxes by any appropriate means and its authority is not limited to the sole method of collection by suit. Constitution of Missouri; Charter of Kansas City, Art. I, Sec. 1 and Art. XII, Secs. 371 and 383; Viquesney v. Kansas City, 305 Mo. 488; Ex parte Tarling, 241 S.W. 929; Hill v. St. Louis, 159 Mo. 159, 60 S.W. 116. (2) An ordinance or statute may validly require the payment of property taxes as a condition precedent to the issuance of a license or permit to the applicant and such requirement violates no constitutional guaranty. Hill v. St. Louis, 159 Mo. 159, 60 S.W. 116; Wheir v. Dye, 105 Mont. 347, 73 Pac. (2d) 209; Nashville, Chatt. & St. L. Ry. Co. v. Browning, 310 U.S. 362, 60 S. Ct. 968, 84 L. Ed. 1254; Tigner v. Texas, 310 U.S. 141, 60 S. Ct. 879, 84 L. Ed. 1124; Clark v. Paul Gray, Inc., 306 U.S. 583, 59 S. Ct. 744, 73 L. Ed. 1001; Morf v. Bingaman, 298 U.S. 407, 56 S. Ct. 756, 80 L. Ed. 1245; Welch v. Henry, 305 U.S. 134; 59 S. Ct. 121, 83 L. Ed. 87, 118 A.L.R. 1142; Watson v. Comptroller, 254 U.S. 122, 124, 125; New York Rapid Transit Corp. v. New York, 303 U.S. 573, 58 S. Ct. 721, 82 L. Ed. 1024; Great A. & P. Tea Co. v. Grosjean, 301 U.S. 412, 57 S. Ct. 772, 81 L. Ed. 1193, 112 A.L.R. 293; Southern Blvd. R. Co. v. New York, 86 Fed. (2d) 633, certiorari denied 301 U.S. 703; Metropolitan Cas. Ins. Co. of New York v. Brownell, 294 U.S. 580, 55 S. Ct. 538, 79 L. Ed. 1070; Lacoe v. San Diego County, 92 Pac. (2d) 809, appeal dismissed 308 U.S. 527; Welch v. Henry, 305 U.S. 134, 59 S. Ct. 121, 83 L. Ed. 87, 118 A.L.R. 1143; Hart Refineries v. Harmon, 278 U.S. 499, 49 S. Ct. 188, 73 L. Ed. 475; Old Dearborn Dist. Co. v. Seagram Distilling Corp., 299 U.S. 183, 57 S. Ct. 139, 81 L. Ed. 109, 106 A.L.R. 1476; Lindsley v. Natural Carbonic Gas Co., 220 U.S. 61, 31 S. Ct. 337, 55 L. Ed. 369; Silver v. Silver, 280 U.S. 117, 50 S. Ct. 57, 74 L. Ed. 221, 65 A.L.R. 371; State ex rel. Bair v. Producers Gravel Co., 341 Mo. 1106, 111 S.W. (2d) 521; Hull v. Baumann, Collector, 345 Mo. 159, 131 S.W. (2d) 721; Hines v. Hook, 338 Mo. 114, 89 S.W. (2d) 52; State ex rel. Crutcher v. Koeln, 332 Mo. 1229, 61 S.W. (2d) 750; Grossfeld v. Baughman, 148 Md. 330, 129 Atl. 370; Mayor and City Council of Baltimore v. Perrin, 12 Atl. (2d) 261; Sec. 11086, R.S. 1939; Revised Ordinances of Kansas City, 1941, Sec. 56-21; 61 C.J., p. 1047, sec. 1368; 26 R.C.L., p. 383, sec. 340; 27 A. & E. Cyc. of Law (2d Ed.), p. 788; 6 McQuillin, Municipal Corporations (2d Ed.), p. 468, sec. 2567; Higgins v. Ausmuss, 77 Mo. 351; State ex rel. Hayes v. Snyder, 139 Mo. 549; State ex rel. McKee v. Clements, 281 Mo. 195, 219 S.W. 900; Bowers v. New York & Albany Litherage, 273 U.S. 346; State of Missouri ex rel. Hazard v. Spiva, 42 Fed. 435; Macon, etc., R. Co. v. Little, 45 Ga. 370; State ex rel. Taylor v. Mirabal, 33 N.M. 553, 273 Pac. 928, 62 A.L.R. 296; Milliken v. O'Meara, 74 Colo. 475, 222 Pac. 1116; In re Kalana, 22 Hawaii, 96, Ann. Cas. 1916D, p. 1094; State v. Register of Deeds, 26 Minn. 521, 6 N.W. 337; Frieszleben v. Shallcross, 9 Houst. 1, 19 Atl. 576, 8 L.R.A. 337; Patterson v. Barlow, 60 Pa. St. 54; State v. Dillon, 3 Fla. 545, 14 So. 383, 22 L.R.A. 124; McMahon v. Savannah, 66 Ga. 217, 42 Am. Rep. 65; Buckner v. Gordon, 81 Ky. 665; United States v. Reese, 92 U.S. 214; 62 A.L.R. 304; 5 Am. Jur., p. 569, sec. 96; 37 C.J., p. 238, sec. 92; 26 R.C.L., p. 384, sec. 341; McKenney v. Riley, 14 Cal. App. (2d) 174, 57 Pac. (2d) 1362; Freuhauf Trailer Co. v. State Corp. Comm., 149 Kan. 465, 87 Pac. (2d) 641; State ex rel. Rhomberg v. Guckenberger, 51 Ohio App. 228, 200 N.E. 210; Columbus & So. Oh. Elec. Co. v. West, 36 N.E. (2d) 3; McGill v. St. Joseph, 38 S.W. (2d) 725; Schwaller v. May, 115 S.W. (2d) 207; Packard v. Benton, 264 U.S. 140. (3) Section 8395, R.S. 1939, and particularly the proviso in paragraph (c) thereof relating to any other requirement is void and violative of and in conflict with Section 28, Article IV, of the Constitution of Missouri. State ex rel. v. Becker, 329 Mo. 1041, 47 S.W. (2d) 781; State ex rel. Barker v. Assur. Co. of America, 251 Mo. 278, 158 S.W. 640; State ex rel. Niedermeyer v. Hackman, 292 Mo. 27, 237 S.W. 742; Sherrill v. Brantley, 334 Mo. 497, 66 S.W. (2d) 529; State v. Sloan, 258 Mo. 305, 167 S.W. 500; Butler v. Board of Education, 16 S.W. (2d) 44; City of Columbia v. Public Serv. Comm., 329 Mo. 38, 43 S.W. (2d) 813; State ex rel. City of Breckenridge v. Thompson, 320 Mo. 323, 15 S.W. (2d) 340; St. Louis v. Wortman, 213 Mo. 131, 112 S.W. 520; State ex inf. Barrett v. Imhoff, 291 Mo. 603, 238 S.W. 122; Berry v. Majestic Milling Co., 284 Mo. 182, 223 S.W. 738; Vice v. Kirksville, 280 Mo. 348, 217 S.W. 77; Woodward Hardware Co. v. Fisher, 269 Mo. 271, 190 S.W. 576; State ex rel. St. Louis County v. Gordon, 268 Mo. 713, 188 S.W. 160; State ex rel. City of Chillicothe v. Gordon, 237 Mo. 383, 135 S.W. 929; State v. Fulks, 207 Mo. 26, 105 S.W. 733; State ex rel. Steele v. Baker, 129 Mo. 482, 39 S.W. 924; Kansas City v. Payne, 71 Mo. 159; State ex rel. Hixon v. Schofield, 41 Mo. 39. (4) Ordinance No. 6977 is not prohibited by Section 8395, R.S. 1939, relating to "Regulations and License Fees" of motor vehicles. Roper v. Greenspon, 272 Mo. 288, 198 S.W. 1107; Laws 1921 (Ex. Sess.), p. 76; City of West Plains v. Noland, 112 S.W. (2d) 79; St. Louis v. Temples, 129 S.W. (2d) 888.

Clarence C. Chilcott for respondents; Evan H. Hammett, Harrison Johnston, C.W. Prince, T.W. Imes and Harry A. Hall of counsel.

(1) The city had no power to coerce the payment of personal property taxes by any other means than that expressly delegated by its charter or the Legislature. State ex rel. Emerson v. Mound City, 335 Mo. 702, 73 S.W. (2d) 1017; Kansas City v. J.I. Case Threshing Machine Co., 337 Mo. 913, 87 S.W. (2d) 195; City of West Plains v. Nolan, 112 S.W. (2d) 79; Albers v. St. Louis, 268 Mo. 349, 188 S.W. 83; R.S. 1939, secs. 7443, 7444; St. Louis v. J.E. Kaime & Brother, 180 Mo. 309, 79 S.W. 140; Taylor v. Dimmitt, 336 Mo. 330, 78 S.W. (2d) 841; Bull v. McQuie, 342 Mo. 851, 119 S.W. (2d) 204; Ex parte Williams, 345 Mo. 1121, 139 S.W. (2d) 485; Charter of K.C. Mo., Preamble of Art. I; Charter of K.C. Mo., Art. XII, Secs. 371, 375, 376, 377, 378, 379, 381, 383,, 384; 1 McQuillin, Municipal Corp. (2d Ed.), p. 1061, sec. 386; 2 McQuillin, Municipal Corp., sec. 748, p. 842; City of Carondelet, to the use of, etc., v. Picot, 38 Mo. 125; State of Missouri to the use of Pullman Palace Car Co. v. St. Louis County Court, 13 Mo. App. 53, 84 Mo. 234; Natl. Lumber & Creosoting Co. v. Burrows, 284 S.W. 153; State ex rel. and to the use of Parish, Col. of Rev., v. Young, 327 Mo. 909, 38 S.W. (2d) 1021; Davis v. Goodman, 80 Mo. 271; State ex rel. George v. Dix, 159 Mo. App. 573, 141 S.W. 445; State ex rel. Hibbs v. McGee, 328 Mo. 1176, 44 S.W. (2d) 36; Tumulty v. Dist. of Co., 102 Fed. (2d) 254; City of Springfield v. Starke, 93 Mo. App. 70; 6 McQuillin on Municipal Corp. (2d Ed.), p. 476, sec. 2569; City of Jefferson v. Whipple, 71 Mo. 519; Keane v. Strodtman, 323 Mo. 161, 18 S.W. (2d) 896; Kansas City v. Field, 285 Mo. 253, 226 S.W. 27; State ex rel. Western Union Tel. Co. v. Markway, 341 Mo. 976, 110 S.W. (2d) 1118; Exter v. Kramer, 316 Mo. 762, 291 S.W. 469; Charter of K.C. Mo., Secs. 1 and 3, Art. I; State ex rel. Steed v. Nolte, 345 Mo. 1103, 138 S.W. (2d) 116; Const., Amendment IX; Const. Mo., Sec. 32, Article 2; Declaration of Independence. (2) The ordinance violates the 14th Amendment to the Constitution of the United States, Section 3, Article X and Section 4, Article 2 of the Constitution of the State of Missouri. Yick Wo v. Hopkins, 118 U.S. 356, 30 L. Ed. 220; Const. Mo., Sec. 3, Art. X; State v. Bengsch, 170 Mo. 81, 70 S.W. 710; Ordinance No. 54814, Secs. 2, 6F, 12, 13, 14, Ch. 20. (3) Ordinance No. 6977 is invalid and unenforceable under Section 16, Article 9, Constitution of Missouri, Section 7442 and Section 8395, Revised Statutes of Missouri, 1939. Const. Mo., Sec. 16, Art. IX; State ex rel. Otto v. Kansas City, 310 Mo. 542, 276 S.W. 389; R.S. 1939, secs. 7442, 7443, 8366, 8395; St. Louis v. St. Louis World Pub Co., 227 Mo. 146, 126 S.W. 1019; Laws 1921, p. 76; R.S. 1939, sec. 8366; Lauck v. Weis, 310 Mo. 184, 274 S.W. 827; Hoelker v. Press, 317 Mo. 364, 296 S.W. 1008; Ewing v. Hoblitzell, 85 Mo. 64; Siemens v. Shreeve, 317 Mo. 736, 296 S.W. 415; Kansas City v. J.I. Case Threshing Machine Co., 337 Mo. 913, 87 S.W. (2d) 195.

BRADLEY, C.

The named plaintiffs and others, for themselves and all others similarly situated, brought this cause against Kansas City, the mayor and other city officers, for a declaratory judgment upon the constitutional validity of ordinance No. 6977, and to enjoin enforcement. Defendants filed a general demurrer to the petition, were overruled, stood on the demurrer, and refused to plead further. The court adjudged the ordinance void, enjoined enforcement, and defendants appealed.

Section 2 of the ordinance follows: "That no license or permit provided for or required under any ordinance of Kansas City shall hereafter be issued by any department thereof to any person, firm, association or corporation, until the 1941 city personal tax and merchants tax of the applicant for such license or permit shall have first been paid, and as to future years, no license or permit shall be issued to such applicant until city personal tax and merchants tax for the future years, next preceding...

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