Macon County Levee Dist. No. 1 v. Goodson

• Citation: 14 S.W.2d 561
• Decision Date: 02 March 1929
• Docket Number: No. 27559.,27559.
• Parties: MACON COUNTY LEVEE DIST. NO. 1, MACON COUNTY, v. GOODSON.
• Court: Missouri Supreme Court

14 S.W.2d 561

MACON COUNTY LEVEE DIST. NO. 1, MACON COUNTY, v. GOODSON.

No. 27559.

Supreme Court of Missouri, Division No. 2.

March 2, 1929.

Appeal from Circuit Court, Macon County; Vernon L. Drain, Judge.

Action by Macon County Levee District No. 1, Macon County, against G. A. Goodson. Judgment for plaintiff, and defendant appeals. Transferred to the Kansas City Court of Appeals.

John V. Goodson, of Macon, for appellant.

Matthews & Jones, of Macon, for respondent.

HIGBEE, C.

This is an action to collect a levy of 50 cents an acre on 329 acres of appellant's land lying in respondent's district in Macon county. Judgment was rendered for respondent for the sum of $234.35, and the same was declared to be a lien and charge on the land, and defendant appealed to this court.

The answer, among other defenses, raised a constitutional question, but it was not preserved in the motion for new trial.

The respondent is not a political subdivision of the state. Wilson v. King's Lake Drainage & Levee District, 237 Mo. 39, 139 S. W. 136. The action does not involve the construction of the revenue laws of the state. State ex rel. v. Reynolds, 243 Mo. 715, 721, 148 S. W. 623. The amount in controversy is less than $7,500, and title to real estate is not involved. It results that this court is without appellate jurisdiction.

The appeal, therefore, is transferred to the Kansas City Court of Appeals.

DAVIS and HENWOOD, CC., concur.

PER CURIAM.

The foregoing opinion by HIGBEE, C., is adopted as the opinion of the court.

All concur.