State ex rel. and to Use of Baumann v. Bowles

• Decision Date: 21 April 1938
• Docket Number: 35209
• Citation: 115 S.W.2d 805,342 Mo. 357
• Parties: State of Missouri at the relation and to the use of William F. Baumann, Collector of the City of St. Louis, v. Marion Bowles, Appellant
• Court: Missouri Supreme Court

115 S.W.2d 805

342 Mo. 357

State of Missouri at the relation and to the use of William F. Baumann, Collector of the City of St. Louis,

v.

Marion Bowles, Appellant

No. 35209

Supreme Court of Missouri

April 21, 1938

Appeal from Circuit Court of City of St. Louis; Hon. Granville Hogan, Judge.

Affirmed.

G V. Head and G. N. Byrne for appellant.

(1) The units of the Farm Credit Administration of St. Louis are instrumentalities of the United States. Dallas Joint Stock Land Bank v. Ballard, 74 S.W.2d 297; Ellingston v. Iowa Joint Stock Land Bank, 264 N.W 516; Federal Land Bank of Baltimore v. Hubard, 163 Va. 860, 178 S.E. 16; Federal Land Bank of Columbia v State Highway Department, 172 S.C. 174, 173 S.E. 284; Federal Land Bank of New Orleans v. Crosland, 261 U.S. 374, 43 S.Ct. 385; Federal Land Bank of New Orleans v. Tatum, 164 So. 319; Federal Land Bank of St. Louis v. Priddy, 295 U.S. 229, 55 S.Ct. 705; Hartford Production Credit Assn. v. Clark, 172 A. 266; Kapaun v. Federal Land Bank of Omaha, 269 N.W. 564; Krauthoff v. Kansas City Joint Stock Land Bank, 23 F.2d 71; Langer v. United States, 76 F.2d 817; Leuthold v. Des Moines Joint Stock Land Bank, 266 N.W. 450; West Co. v. Johnson, 66 P.2d 1211; North Dakota-Montana Wheat Growers Assn. v. United States, 66 F.2d 573; Smith v. Kansas City Title & Trust Co., 255 U.S. 180, 41 S.Ct. 243. (2) Defendant's salary as an employee of the Farm Credit Administration is not subject to State income taxation. Atkinson v. State Tax Comm., 62 P.2d 13; Ambrosini v. United States, 187 U.S. 1, 23 S.Ct. 1; Ashwander v. Tenn. Valley Authority, 8 F.Supp. 893; Baltimore National Bank v. State Tax Comm., 297 U.S. 211, 56 S.Ct. 417; Bank of United States v. Planters Bank of Georgia, 9 Wheat. 904; Biscoe v. Tax Commissioner, 236 Mass. 201, 128 N.E. 16; Blair v. Mathews, 29 F.2d 892; Bolster v. City of Lawrence, 225 Mass. 387, 114 N.E. 722; Briscoe v. Bank of Kentucky, 11 Pet. 257; Brooklyn Ash Removal Co. v. United States, 10 F.Supp. 152; Brush v. Commissioner of Internal Revenue, 57 S.Ct. 495; Buffington, Collector v. Day, 11 Wall. 113; Busby v. Indiana Board of Agriculture, 85 Ind.App. 572, 154 N.E. 883; Callam County v. United States, 263 U.S. 344, 44 S.Ct. 121, 68 L.Ed. 328; Campbell v. Commissioner of Internal Revenue, 87 F.2d 128; Caughlan v. Omaha, 103 Neb. 726, 174 N.W. 220; Chafor v. Long Beach, 174 Cal. 478, 163 P. 670; Childers v. Commissioner of Internal Revenue, 80 F.2d 27; Choctaw, O. & G. Railroad v. Harrison, 235 U.S. 292, 35 S.Ct. 27, 59 L.Ed. 234; City of New Brunswick v. United States, 276 U.S. 547, 48 S.Ct. 371; City of Osceola v. Board of Equalization, 188 Iowa 278, 176 N.W. 284; Cobb v. Parnell, 183 Ark. 429, 36 S.W.2d 388; Commr. of Internal Rev. v. Harlan, 80 F.2d 660; Commr. of Internal Rev. v. Hindman, 88 F.2d 44; Commr. of Internal Rev. v. Modjeski, 75 F.2d 468; Commr. of Internal Rev. v. Ogden, 62 F.2d 334; Commissioner of Internal Rev. v. Schnackenberg, 90 F.2d 175; Commr. of Internal Rev. v. Sherman, 69 F.2d 755; Commissioner of Internal Revenue v. Ten Eyck, 76 F.2d 515; Curran v. Bank of Arkansas, 15 How. 304; Dobbins v. Commissioner of Erie County, 16 Pet. 448, 10 L.Ed. 1022; Domenech v. Nat. City Bank, 294 U.S. 199, 55 S.Ct. 369; Dravo Contracting Co. v. Fox, 16 F.Supp. 527; Dyess v. Wiseman, 76 S.W.2d 979; Fed. Compress & Warehouse Co. v. McLean, 291 U.S. 17, 54 S.Ct. 267; Fed. Land Bank of Baltimore v. Hubard, 163 Va. 860, 178 S.E. 17; Fed. Land Bank of Berkley v. Warner, 292 U.S. 57, 54 S.Ct. 571; Fed. Land Bank of Columbia v. Gaines, 290 U.S. 247, 54 S.Ct. 168, 78 L.Ed. 298; Fed. Land Bank of Columbia v. State Highway Department, 172 S.C. 174, 173 S.E. 284; Fed. Land Bank of New Orleans, v. Crosland, 261 U.S. 374, 43 S.Ct. 385; Fed. Land Bank of St. Louis v. Priddy, 295 U.S. 229, 55 S.Ct. 705; Fidelity & Deposit Co. v. Pennsylvania, 240 U.S. 319, 36 S.Ct. 298; First Natl. Bank v. Fellows, 244 U.S. 416, 37 S.Ct. 735; Flint v. Stone Tracy Co., 220 U.S. 107, 31 S.Ct. 357; Frey v. Woodworth, 2 F.2d 725; Gillespie v. Oklahoma, 257 U.S. 501, 42 S.Ct. 171, 66 L.Ed. 338; Graves v. Texas Co., 298 U.S. 393, 56 S.Ct. 818; Halsey v. Helvering, 75 F.2d 234; Heino v. Grand Rapids, 202 Mich. 363, 168 N.W. 512; Helvering v. Powers, 293 U.S. 225; Hibbard v. Wichita, 98 Kan. 498, 159 P. 399; Home Owners' Loan Corporation v. Anderson, 64 P.2d 14; Hoskins v. Commissioner of Internal Revenue, 84 F.2d 627; Indian Motorcycle Co. v. United States, 283 U.S. 570, 51 S.Ct. 601, 75 L.Ed. 1277; Indian Territory Illuminating Co. v. Oklahoma, 240 U.S. 522, 36 S.Ct. 453; Irwin v. Wright, 258 U.S. 219, 42 S.Ct. 293; Jaybird Mining Co. v. Weir, 271 U.S. 609, 46 S.Ct. 592; Johnson v. Maryland, 254 U.S. 55, 41 S.Ct. 16, 65 L.Ed. 126; King County v. United States Shipping Board Emergency Fleet Corp., 282 F. 950; Langer v. United States, 76 F.2d 817; Linton v. Childs, 105 Ga. 567, 32 S.E. 617; Long v. Rockwood, 277 U.S. 142, 48 S.Ct. 463; Luxton v. North River Bridge Co., 153 U.S. 525, 14 S.Ct. 891; McCulloch v. Maryland, 4 Wheat. 316; Mallory v. White, 8 F.Supp. 989; Manning v. Pasadena, 58 Cal.App. 666, 209 P. 253; Metcalf and Eddy v. Mitchell, 267 U.S. 514, 46 S.Ct. 172; West Co. v. Johnson, 66 P.2d 1211; Moisseiff v. Commr. of Internal Revenue, 21 B. T. A. 515; Morrison v. MacLaren, 160 Wis. 621, 152 W.N. 475; Moulton v. City of Fargo, 39 N.D. 502, 167 N.W. 717; Nemet v. City of Kenosha, 109 Wis. 379, 172 N.W. 711; Nevada-California Power Co. v. Ullom, 3 F.Supp. 434; North Dakota-Montana Wheat Growers Assn. v. United States, 66 F.2d 573; Northwestern Mut. Life Insurance Co. v. Wisconsin, 275 U.S. 136, 48 S.Ct. 55; Ohio v. Helvering, 292 U.S. 360; Osborn v. Bank of United States, 9 Wheat. 738; Panhandle Oil Co. v. Mississippi, 277 U.S. 218, 48 S.Ct. 451; Parker v. Miss. State Tax Comm., 174 So. 567; Pease v. Commr. of Internal Revenue, 83 F.2d 122; People v. Cantor, 236 N.Y. 417, 141 N.E. 901; People v. Commissioner, 67 U.S. 620, 17 L.Ed. 451; People v. Graves, 57 S.Ct. 269; Pope v. New Haven, 91 Conn. 79, 99 A. 51; Port Angeles Western Ry. Co. v. Callam County, 20 F.2d 202; Powers v. Commissioner of Internal Revenue, 68 F.2d 634; Purnell v. Page, 133 N.C. 125, 45 N.E. 534; Railroad Co. v. Peniston, 18 Wall. 41; Ranier Natl. Park Co. v. Henneford, 45 P.2d 617; Reconstruction Finance Corp. v. Central Republic Trust Co., 17 F.Supp. 263; Reconstruction Finance Corporation v. Krauss, 12 F.Supp. 44; Reed v. Commr. of Internal Revenue, 34 F.2d 263; Regents v. Page, 18 F.Supp. 62; Sargent County v. State, 47 N.D. 561, 182 N.W. 270; Schaaf v. South Dakota Rural Credit Board, 39 S.D. 377, 164 N.W. 964; Schlosser v. Welch, 5 F.Supp. 993; Scibilia v. Philadelphia, 279 Pa. 549, 124 A. 273; Silas Mason Co. v. Henneford, 15 F.Supp. 958; Six Companies v. DeVinney, 2 F.Supp. 693; Smith v. Kansas City Tile & Trust Co., 255 U.S. 180, 41 S.Ct. 243; Society for Savings v. Coits, 6 Wall. 604; South Carolina v. United States, 199 U.S. 437, 26 S.Ct. 110; State v. City of Columbia, 115 S.C. 108, 104 S.E. 337; State v. Fleming, 275 Mo. 509, 204 S.W. 1085; State v. Stewart, 54 Mont. 504, 171 P. 755; State v. Stewart, 53 Mont. 18, 161 P. 309; State ex rel. Thompson v. Truman, 319 Mo. 423, 4 S.W.2d 433; State of Alabama v. United States, 38 F.2d 897; State of North Dakota v. Olson, 33 F.2d 848; State of Ohio v. Helvering, 292 U.S. 360, 54 S.Ct. 725; State of Ohio v. Thomas, 173 U.S. 276, 19 S.Ct. 453; Swayne & Hoyt v. United States, 57 S.Ct. 478; Texas Co. v. Carmichael, 13 F.Supp. 242; Therrell v. Commissioner of Internal Revenue, 88 F.2d 869; Town of Orange v. City of Barre, 95 Vt. 267, 115 A. 238; Trinityfarm Const. Co. v. Grosjean, 291 U.S. 466, 54 S.Ct. 469; Trinityfarm Const. Co. v. Grosjean, 3 F.Supp. 785; Udall v. State Loan Board, 273 P. 721; United States Grain Corp. v. Phillips, 261 U.S. 106, 43 S.Ct. 283; United States Shipping Board Corp. v. Western Union Telegraph Co., 275 U.S. 415, 48 S.Ct. 198; United States Spruce Production Corp. v. Lincoln County, 285 F. 388; United States v. Baltimore & Ohio Railroad Co., 17 Wall. 327, 21 L.Ed. 597; United States v. Doherty, 18 F.Supp. 793; United States v. Lewis, 10 F.Supp. 471; United States v. McCarl, 275 U.S. 1, 48 S.Ct. 12; United States v. Wright, 53 F.2d 300; Van Brocklin v. Anderson, 117 U.S. 151, 6 S.Ct. 670; Watson v. Commr. of Internal Revenue, 81 F.2d 626; Western Union Tel. Co. v. Texas, 105 U.S. 460, 26 L.Ed. 1068; Westfall v. United States, 274 U.S. 256, 47 S.Ct. 629; Weston v. City of Charleston, 2 Pet. 449; Ex parte Willman, 277 F. 819; Wiseman v. Dyess, 72 S.W.2d 517.

Donald Gunn, Roy McKittrick, Attorney General, and Edward H. Miller, Assistant Attorney General, for respondent.

(1) Not all persons working for every instrumentality created by act of Congress are immune from State income taxes. McCulloch v. Maryland, 4 Wheat. 316; Dobbins v. Commr. of Erie County, 16 Pet. 435; Collector v. Day, 11 Wall 113; South Carolina v. United States, 199 U.S. 438; Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429; Ambrosini v. United States, 187 U.S. 1; Metcalf & Eddy v. Mitchell, 269 U.S. 514; Willcuts v. Bunn, 282 U.S. 216; Indian Motorcycle Co. v. United States, 283 U.S. 570; Panhandle Oil Co. v. Mississippi, 277 U.S. 218; Burnet v. Coronado Oil & Gas Co., 285 U.S. 393; Gillespie v. Oklahoma, 257 U.S. 501; Fox Film Corporation v. Doyal, 286 U.S. 123; United States v. California, 297 U.S. 175; New York ex rel. Rogers v. Graves, 81 L.Ed. 202; Wilson v. Shaw, 204 U.S. 24; Federal Land Bank of St. Louis v. Priddy, 295 U.S. 229; Smith v. Kansas City Title & Trust Co., 255 U.S. 180; Baltimore Natl. Bank v. State Tax Comm. of Maryland, 297 U.S. 209; Brush v. Commissioner of Internal Revenue, 81 L.Ed. 443; Nicol v. Ames, 173 U.S. 515; Railroad Co. v. Peniston, 18 Wall. 5; Sloan Shipyards Corp. v....