Kansas City v. Querry

Decision Date22 July 1974
Docket NumberNo. 57457,No. 1,57457,1
PartiesKANSAS CITY, Missouri, a municipal corporation, Respondent, v. Marion N. QUERRY, Appellant
CourtMissouri Supreme Court

Page 790

511 S.W.2d 790
KANSAS CITY, Missouri, a municipal corporation, Respondent,
Marion N. QUERRY, Appellant.
No. 57457.
Supreme Court of Missouri, Division No. 1.
July 22, 1974.

Aaron A. Wilson, City Counselor, Norma S. Webster, Asst. City Counselor, Kansas City, for respondent, Kansas City, Missouri.

Kenneth K. Simon, Bruce W. Simon, Kansas City, for appellant.

HIGGINS, Commissioner.

Appeal from judgment for plaintiff for delinquent earnings taxes involving construction of revenue laws.

Page 791

On June 24, 1955, the City of Kansas City, by deed of gift, donated to the United States 1,787.85 acres of land, more or less, of which 837.64 acres were located in Jackson County, Missouri.

Exclusive jurisdiction over the lands above described was ceded to the United States by the State of Missouri by virtue of Section 12.040 Revised Statutes of Missouri, Laws 1955, page 768, Section 2, which became effective on August 29, 1955, subject to reservation of right of taxation for the State of Missouri.

Exclusive jurisdiction of the lands was accepted by the United States on September 20, 1955, by letter from the Undersecretary of the Air Force to the Governor of Missouri, and the lands were incorporated into and now comprise the major part of the federal military installation known as Richards-Gebaur Air Force Base.

Under the authority of the Constitution and Laws of Missouri, the charter of Kansas City, Missouri, was amended March 1, 1960, by adding to Article I one new section extending the corporate limits of the city in Jackson County, Missouri, and fixing the effective date of the amendment as January 1, 1963. The legal description of the lands annexed by the charter amendment includes that part of Richards-Gebaur Air Force Base which lies in Jackson County, Missouri.

Annexation of said lands was not objected to by the United States, and the annexation does not affect federal title, legislative jurisdiction, or otherwise interfere with operation of the base by the Department of the Air Force.

Under authority of the Constitution and Laws of Missouri and by provisions of its charter, plaintiff has enacted Ordinance No. 29331 entitled 'Earnings and Profits Tax,' which ordinance bacame effective December 20, 1963, and has remained in full force and effect to the present date. Section 32.141(a)(2) of the ordinance provided that a tax of one-half percent per annum was imposed on all salaries, wages, commissions, and other compensation earned or received by nonresident individuals of the city for work done or services performed or rendered in the city.

During the year 1967, defendant was a nonresident of Kansas City, Missouri, and earned fifty percent of his income in the year 1967 as a result of employment for the United States government within that portion of the Richards-Gebaur Air Force Base situated within Jackson County, Missouri. His earnings in that capacity amounted to $8,235.27.

The court found:

'1. The annexation of the City of Kansas City, Missouri of that parts of Richards-Gebaur Air Force Base lying within Jackson County, Missouri is valid.

'2. The City of Kansas City, Missouri has the power to tax earnings of non-residents of the City employed upon that portion of Richards-Gebaur Air Force Base within the city limits.

'3. Sec. 12.040 V.A.M.S. '. . . reserving . . . to the State of Missouri the right of taxation to the same extent and in the same manner as if this cession had not been made . . .' (pertaining to land acquired by the United States for military and other purposes) is to be construed as reserving said rights to the State of Missouri including its political subdivisions.

'4. The City of Kansas City, Missouri is not denied the right to tax the earnings in question by virtue of Sec. 12.040 V.A.M.S.

'5. Defendant is obligated to plaintiff for earnings taxes for the year 1967 in the sum of $20.59 plus interest at the rate of 6 percent per annum from April 15, 1968.'

Judgment was rendered accordingly.

Appellant contends the court erred 'in holding that a nonresident of Kansas City employed by federal

Page 792

government on a federal reservation and performing a portion of his duties on said reservation within Jackson County, Missouri, is subject to the taxing provisions of the City of Kansas City, Missouri.'

Appellant argues that Section 12.040, RSMo 1959, V.A.M.S., 1 precludes the City of Kansas City, or any other city so situate, from enforcing its tax ordinances upon the income of defendant or others so situate. He describes this provision as an 'exemption,' to argue further that such exemption is consistent with other mandatory exemptions of sources of income utilized by the state legislature which result in restriction of the scope of the 'E Tax.' In the latter category appellant cites Section 92.220 RSMo 1969, V.A.M.S., and Section 32.144, Code of General Ordinances of the City of Kansas City, which exempt from the earnings tax income referred to in Sections 143.120 to 143.150, i.e., service pay, income from certain...

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3 cases
  • Ordinance of Annexation No. 1977-4, Matter of, 7
    • United States
    • North Carolina United States State Supreme Court of North Carolina
    • 28 November 1978
    ...344 U.S. 624, 73 S.Ct. 465, 97 L.Ed. 617 (1953); Flynn v. Stevenson, 4 Ill.App.3d 458, 281 N.E.2d 438 (1972); Kansas City v. Querry, 511 S.W.2d 790 (Mo., 1974); Wichita Falls v. Bowen, 143 Tex. 45, 182 S.W.2d 695 (1944); Norfolk County v. City of Portsmouth, 186 Va. 1032, 45 S.E.2d 136 (194......
  • Binger v. City of Independence, 60762
    • United States
    • United States State Supreme Court of Missouri
    • 11 September 1979
    ...annexation is permissible. Howard v. Commissioners of Louisville, 344 U.S. 624, 73 S.Ct. 465, 97 L.Ed. 617 (1953); Kansas City v. Querry, 511 S.W.2d 790 (Mo.1974). Furthermore, there was evidence that after the decision in State at inf. of Martin v. City of Independence, supra, officials at......
  • City of Flat River v. Counts, 40854
    • United States
    • Court of Appeal of Missouri (US)
    • 4 December 1979
    ...v. Commissioners of Sinking Fund of City of Louisville, 344 U.S. 624, 73 S.Ct. 465, 97 L.Ed. 617 (1953); Binger; Kansas City v. Querry, 511 S.W.2d 790 (Mo.1974). However, the state park area would be unavailable for urban Further, the fact that the state park and Leadington sever the area w......

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