McGrew v. Carr

Decision Date01 July 1929
Citation21 S.W.2d 640,223 Mo.App. 1231
PartiesHENRY McGREW, RESPONDENT, v. E. J. CARR ET AL., DEFENDANTS, COMMERCE TRUST COMPANY, APPELLANT. [*]
CourtKansas Court of Appeals

Appeal from Circuit Court of Jackson County.--Hon. Samuel A. Dew Judge.

REVERSED AND REMANDED (with instructions).

Judgment reversed and remanded.

A. E Watson for respondent McGrew.

Daniel C. Kitchen for respondent Carr.

W. D Bush and Clarence S. Palmer for appellant.

Clyde Taylor filed brief amicus curiae.

JOHNSON, S. J. Trimble, P. J., absent.

OPINION

JOHNSON, S. J.

This was an action brought in the Circuit Court of Jackson County, Missouri, at Kansas City, on November 19, 1925, by respondent, Henry McGrew, to enforce the liens of four special tax bills issued by Kansas City on November 26, 1923, against four tracts of land in Kansas City, Missouri, which land, at the time the action was brought, was owned by the respondent E. J. Carr. The Standard Investment Company and the Commerce Trust Company were made parties defendant, the plaintiff alleging that their rights, if any, were inferior to his rights under the special tax bills held by him. The Standard Investment Company and the Commerce Trust Company held special tax bills issued by Kansas City against some or all of the four tracts in question. These companies filed separate answers and cross-petitions describing the tax bills held by them and alleging the liens thereof to be superior to those held by the plaintiff and praying the court to so decree. During the pendency of the action the respondent Smith J. Figley acquired title to the land affected by the tax bills from the respondent Carr and was made a party defendant.

On January 6, 1921, the Commerce Trust Company filed a suit in the Circuit Court of Jackson County, Missouri, at Kansas City, to enforce the lien of four special tax bills held by it which had been issued against the land in question by Kansas City on June 27, 1919, in which action the then record owners of the property described in the bills were made parties defendant. Summons was duly issued by the clerk of the court, returnable to the next term thereof and the sheriff returned the summons so issued non est as to all of the defendants.

The tax bills sued on in that action provided that they should constitute a lien against the land therein described for two years after the date thereof and that suit must be brought to enforce the liens thereof within said period.

On December 27, 1923, the Commerce Trust Company filed suit in the Circuit Court of Jackson County, Missouri, at Kansas City, to enforce the lien of four additional special tax bills issued by Kansas City against the land in question on July 29, 1919, naming as defendants the then record owners of the property described in the tax bills. The clerk of the circuit court duly issued summons thereon, returnable to the next term of court. The sheriff made a non est return thereon at the next term of court as to all of the defendants.

The tax bills sued on in that action were each payable in four equal installments beginning June 30, 1920, and provided that the lien thereof should continue for one year after the maturity of the last installment.

No further effort was made by the Commerce Trust Company in either of these cases to procure service upon the defendants. No further process was issued and none of the defendants appeared. The cases remained upon the docket, and with the exception of the general order of continuance made at the end of each term by the court in all cases therein pending, no order was made in either of these cases.

In its answer and cross-petition filed in the case at bar, the Commerce Trust Company set out the tax bills described in these two actions, alleged the filing of said suits and asked to have the tax bills declared liens upon the land described in the plaintiff's petition which was the same property described in the tax bills held by the Commerce Trust Company.

The validity of the special tax bills held by the plaintiff McGrew and the defendant Standard Investment Company was not questioned. The only contention against the validity of the special tax bills held by the Commerce Trust Company was that they were barred by limitation, it being urged that the failure to have alias summons issue each term in the suits brought to enforce the liens of these tax bills by the Commerce Trust Company until service was finally...

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2 cases
  • Buchanan v. Cabiness
    • United States
    • Kansas Court of Appeals
    • June 13, 1949
    ... ... failure to plead the statute. Alexander v. Haffner, ... 323 Mo. 1197, 20 S.W. 2d 896, 898; McGrew v. Carr, ... 223 Mo.App. 1231, 21 S.W. 2d 640, 641; Section 314, Article ... VIII, Charter of Kansas City, Missouri; Spitcaufsky v ... Hatten, ... ...
  • State ex rel. McGhee v. Baumann
    • United States
    • Missouri Supreme Court
    • March 10, 1942
    ...sale for general taxes did not foreclose the lien for drainage taxes where the drainage district was not a party to the tax suit. In McGrew v. Carr, supra, the Kansas City Court of Appeals that, as between special tax bills issued, at different dates, the bills last issued constitute prior ......

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