State ex rel. and to Use of Hughes v. Southwestern Bell Telephone Co.

• Decision Date: 03 April 1944
• Docket Number: 38800,38801
• Citation: 179 S.W.2d 77,352 Mo. 715
• Parties: State of Missouri, at the Relation and to the Use of James A. Hughes, Collector of the Revenue of Audrain County, Missouri, v. Southwestern Bell Telephone Company, Appellant
• Court: Missouri Supreme Court

179 S.W.2d 77

352 Mo. 715

State of Missouri, at the Relation and to the Use of James A. Hughes, Collector of the Revenue of Audrain County, Missouri, v. Southwestern Bell Telephone Company, Appellant

Nos. 38800, 38801

Supreme Court of Missouri

April 3, 1944

Appeal from Audrain Circuit Court; Hon. Frank Hollingsworth, Judge.

Reversed and remanded (with directions).

John Mohler, W. E. Johnson and H. W. Brand for appellant; Earl H. Painter of counsel.

(1) The taxes, levied by the Boards of Commissioners of the special road districts under the sole authority of Section 8716, R.S 1939, are illegal and void, since said section is in direct conflict with the provisions of Section 23, Article X Missouri Constitution. Section 23, Article X, Missouri Constitution; Section 8716, R.S. 1939; Article XI, Chapter 46, R.S. 1939; Section 11, Article X, Missouri Constitution; Section 22, Article X, Missouri Constitution; Sections 8617-8619, R.S. 1939, Laws 1921, p. 595; Section 8526, R.S 1939; Laws 1917, page 457; Laws 1909, page 727; Section 8527, R.S. 1939; Laws 1917, page 457; Section 8715, R.S. 1939; Laws 1913, page 681; State ex rel. v. Burton, 266 Mo. 711, 182 S.W. 746; State ex rel. v. Barry County, 302 Mo. 279, 258 S.W. 710; State ex rel. v. Burton, 283 Mo. 41, 222 S.W. 844; Laws 1921, page 595; State ex rel. Crow v. Hostetter, 137 Mo. 636, 39 S.W. 270. (2) Prior to the ratification of Section 23 of Article X of the Missouri Constitution, special road districts incorporated under the law which is now Article XI, Chapter 46, R.S. 1939, were receiving money under three authorities. Section 8715, R.S. 1939; State ex rel. Monett Special Road District v. Barry County, 302 Mo. 279, 258 S.W. 710; State ex rel. v. Burton, 266 Mo. 711, 182 S.W. 746; State ex rel. v. Burton, 283 Mo. 41, 222 S.W. 844; Article XI, Chapter 46, R.S. 1939; Section 11, Article X, Missouri Constitution; Section 22, Article X, Missouri Constitution; Section 10839, R.S. 1919; Section 10840, R.S. 1919; Section 8716, R.S. 1939; Embree v. Road District, 257 Mo. 593, 166 S.W. 282, affirmed 240 U.S. 242, 36 Supreme Court Rep. 317; Article VII, R.S. 1909; Laws 1913, page 677; State ex rel. Barker v. Merchants' Exchange of St. Louis, 269 Mo. 346, 190 S.W. 903, affirmed 39 Supreme Court 114, 248 U.S. 365, 63 L.Ed. 300; State ex rel. Rhodes v. Public Service Commission of Missouri, 270 Mo. 547, 194 S.W. 287; Laws 1927, page 417. (3) Section 23 of Article X of the Missouri Constitution is an express grant of power to the County Courts and is a limitation of the power of the legislature. Section 23, Article X, Missouri Constitution; State ex rel. McDonald v. Lollis, 326 Mo. 644, 33 S.W.2d 98; State ex rel. Kersey v. Pemiscot Land and Cooperage Company, 317 Mo. 41, 295 S.W. 78; Section 22, Article X, Missouri Constitution; State ex rel. Crow v. Hostetter, 137 Mo. 636, 39 S.W. 270. (4) The provisions of Section 8716, R.S. 1939, concerned in this case, conflict with the provisions of Section 23, Article X, of the Missouri Constitution and stand for naught as fully as if they had been specifically repealed. Section 23, Article X, Missouri Constitution; Section 8716, R.S. 1939; Carthage Special Road District of Jasper County v. Ross et al., 270 Mo. 76, 192 S.W. 976; State ex rel. and to the use of Jamison v. St. Louis-San Francisco Ry. Co., 300 S.W. 274, 318 Mo. 285; Kansas City, Ft. Scott and Memphis R.R. Co. v. Thornton, 152 Mo. 570, 54 S.W. 445; Section 3205, R.S. 1889; Section 12, Article X, Missouri Constitution; Section 11, Article X, Missouri Constitution; Section 22, Article X, Missouri Constitution; State ex rel. Goldman v. Hiller, 278 S.W. 708; Laws 1921, page 365; Article VIII, Missouri Constitution. (5) The Statutes of Missouri do not provide for the levy of Special Road District taxes on the property of appellant within a special road district and particularly districts organized under Article XI, Chapter 46, R.S. 1939; therefore, there can be no valid tax on the same for such purpose. Sections 11293 to 11298, inclusive, and Sections 11242 to 11280, inclusive, R.S. 1939, relating to assessment and taxation of railroad and telephone companies, do not provide for the levying of special road district taxes on the property of a telephone company and the terms "state, county, municipal township, incorporated town and village and school purposes and for the erection of public buildings and for other purposes" have a concise and plain meaning which does not include within its scope "special road districts." (6) Sections 8710 to 8735, inclusive, Article XI, Chapter 46, R.S. 1939, and particularly Section 8716 thereof, do not reveal a clear legislative intent to subject the property of a telephone company to the general taxes provided therein and the terms "levy general taxes on property taxable in the district" in Section 8716 are meaningless. State ex rel. Western Union Telegraph Company v. Markway, Collector, 341 Mo. 976, 110 S.W.2d 1118; Section 11295, R.S. 1939; Sections 11242-11280, R.S. 1939; Section 11253, Laws 1941, p. 695; Section 8715, R.S. 1939; Section 8527, R.S. 1939; State ex rel. Moberly Special Road District v. Burton, 266 Mo. 711, 182 S.W. 746; Section 11259, R.S. 1939; State ex rel. Halferty, Collector, v. Kansas City Power and Light Company, 346 Mo. 1069, 145 S.W.2d 116; Section 11267, R.S. 1939; Section 11, Article X, Missouri Constitution; Harris v. William R. Compton Bond and Mortgage Co., 244 Mo. 664, 149 S.W. 603; State ex rel. Moberly Special Road District v. Burton et al., 266 Mo. 711, 182 S.W. 746; State ex rel. School District of Kansas City v. Waddill, 330 Mo. 1118, 52 S.W.2d 476; Section 11295, Laws of Missouri, 1941, p. 694; Section 11250, R.S. 1939; Sections 8710-8735, Article XI, Chapter 46, R.S. 1939; Section 8716, R.S. 1939; Normandy Consol. School Dist. v. Wellston Sewer District (Mo. App.), 77 S.W.2d 477; Section 11037, R.S. 1929; Section 11044, R.S. 1929. (7) Section 11259, R.S. 1939, providing that the County Court shall ascertain and levy taxes, therein provided, on the property of appellant, is mandatory. Since the County Court failed to levy the special road district taxes in dispute, they are illegal and void. Section 11253, R.S. 1939; Section 11259, R.S. 1939; St. Louis and S.F. Railway Co. v. Epperson, Tax Collector, 97 Mo. 300, 10 S.W. 478; State ex rel. Hayes, Revenue Collector, v. Hannibal and St. J.R. Co., 135 Mo. 618, 37 S.W. 532; City of Kansas v. Hannibal and St. Joseph R.R. Co., 81 Mo. 285. (8) Tender legally made, prior to the delinquent date, January 1, 1943, by the appellant of all of certain taxes admitted by appellant to be legally due respondents, prevents the accruing and recovery by the respondent of penalties, interest, collectors' commissions and other costs on the amount tendered, where the appellant refused to pay all of particular taxes contended to be illegal. Section 8716, R.S. 1939; Sections 11 and 22, Article X, Missouri Constitution; Claflin et al. v. McDonaugh, 33 Mo. 412; Robins v. Latham, 134 Mo. 466, 36 S.W. 33; Walker v. City of St. Louis, 15 Mo. 563; Cincinnati, N.O. & T.P. Ry. Co. v. Commonwealth ex rel. Barkley, Sheriff, for use and benefit of Scott County, Ky., et al., 253 Ky. 24, 68 S.W.2d 774; People ex rel. Stuckart, County Collector, v. Lamb, 277 Ill. 584, 115 N.E. 720; People ex rel. Stuckart, County Collector, v. Chicago, L.S. & E. Ry. Co., 270 Ill. 477, 110 N.E. 720; State v. Hoffman, 109 Texas, 133, 201 S.W. 653, affirming Court of Civil Appeals, 190 S.W. 1163; Chicago, R.I. & P. Ry. Co. v. Slate, County Treasurer, 213 Iowa 1294, 241 N.W. 398; Cooley on Taxation, 4th Ed., Vol. 3, Par. 1273, pages 2537-2538; Cooley on Taxation, 4th Ed., Vol 3, Par. 1253, page 2491; State ex rel. Stone v. Kansas City, Ft. Scott and Memphis Ry. Co. et al., 178 S.W. 444.

George P. Adams for respondent.

(1) Section 8716, Missouri Revised Statutes, 1939, is constitutional. The Legislature having the right to create Special Benefit Assessment Road Districts, has the further necessary authority to provide for their maintenance. Embree et al. v. Kansas City and Liberty Boulevard Road District, 257 Mo. 593, 166 S.W. 682; 240 U.S. 242; State ex rel. Moberly Special Road District v. Burton, 266 Mo. 711, 182 S.W. 746. (2) Burden is on appellant to point out unconstitutionality of Section 8716; State ex rel. Moberly Special Road District v. Burton, supra. (3) Section 8716 does not conflict with Section 23 of Article X of the Constitution of Missouri. Hawkins v. Cox, 334 Mo. 640, 66 S.W.2d 529; State ex rel. Guerrant v. Southwestern Bell Telephone Co., 345 Mo. 1217, 139 S.W.2d 500. (4) Section 8716 and Section 23, Article X of the Constitution of Missouri provide revenue for different road purposes and for different road districts. (5) Section 23 of Article X of the Missouri Constitution does not expressly, or impliedly, repeal Section 8716. State ex rel. Moberly Special Road District v. Burton, supra. (6) All of appellant's property located in special benefit assessment road districts is subject to taxation. Section 11295, R.S. 1939; Section 11242, et seq. 1939; Section 11, Article X, Mo. Constitution; Section 22, Article X, Mo. Constitution; Embree et al. v. Kansas City and Liberty Boulevard Road Dist., 257 Mo. 593; 166 S.W. 682; 240 U.S. 242. (7) The special benefit assessment road district taxes herein contested were legally and properly extended. Section 8716, R.S. 1939. (8) Appellant's tender of undisputed taxes does not relieve appellant from interest and penalties on said tendered taxes. Section 11084, R.S. 1939; State ex rel. Hamilton v. Brown, 172 Mo. 374; State ex rel. Stone v. Kansas City Ft. S. & M. Ry. Co., 178 S.W. 444; State ex rel. Covington v. Wabash, 3 S.W.2d 378.

Bradley, C. Dalton and Van Osdol, CC., concur.

OPINION

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