State ex rel. Davis v. Goodnow
Decision Date | 31 October 1883 |
Citation | 80 Mo. 271 |
Parties | THE STATE ex rel. DAVIS, Collector, v. GOODNOW; AYLER, Interpleader, Appellant. |
Court | Missouri Supreme Court |
Appeal from Clinton Circuit Court.--HON. GEO. W. DUNN, Judge.
REVERSED.
Crosby Johnson for appellant.
The writ of attachment was void for want of an attachment bond. The action should have been brought against the owner of the property. The title to the goods had passed to Ayler, and the railroad company was his agent. Rickey v. Zappenfeldt, 64 Mo. 277; Comstock v. Affelter, 50 Mo. 411; Erwin v. Arthur, 61 Mo. 386; Magruder v. Gags, 33 Md. 344; Krudler v. Ellison, 47 N. Y. 36. The tax law does not authorize a suit by attachment in aid of proceedings to collect taxes. R. S. 1879, §§ 6754, 6826, 6831, 6836, 6837, 6838, 6839. The collector can take no step which is not provided by statute. McPike v. Pen, 51 Mo. 63; Alexander v. Helfer, 35 Mo. 334; Board, etc., v. Mining Co., 18 W. Va. 441. If the State had a lien on the attached property, attachment was not the remedy, but injunction or prohibition. Price v. Roetzell, 56 Mo. 500; Ware v. Johnson, 55 Mo. 500; Bank v. Kercheval, 65 Mo. 682. Where the statute gives a remedy, parties are restricted to it. Cooley on Tax., 13; Cooley on Torts, 653; State v. Marlow, 15 Ohio St. 114; Wetmore v. Tracy. 28 Am. Dec. 525; Moore v. White, 45 Mo. 206. The State has no lien on personalty for taxes until seized by the collector. State v. Rowse, 49 Mo. 586; Rice v. Powell, 44 Mo. 436; Norris v. Brunswick, 73 Mo. 256; R. S., § 2361; Anderson v. State, 25 Miss. 495; State v. St. L., K. C. & N. R'y Co., 77 Mo. 202. The machinery not being specially adapted to that particular structure, did not become a fixture. Hunt v. Mullanphy, 1 Mo. 508; Burk v. Baxter, 3 Mo. 207; Lacey v. Gibony, 36 Mo. 320; Haeussler v. Glass Co., 52 Mo. 452; Graves v. Pierce, 53 Mo. 423. A statutory lien on land confers no property in the land itself, but simply gives a right to levy on the land to the exclusion of intervening adverse interests. Freeman on Judg., § 338; Waple's Proceedings in Rem, § 232; Seibert v. Copp, 62 Mo. 182. Until levy of execution, there is no such interest in the property as the law will recognize or protect. Warner v. Veitch, 2 Mo. App. 459; Conrad v. Ins. Co., 1 Pet. 443; Buckout v. Swift, 27 Cal. 433; Smith v. Wagoner, 50 Wis. 155; Priestly v. Johnson, 67 Mo. 632; Wells on Replevin, § 69.
J. M. Lowe for respondent.
On the 21st day of March, 1880, the plaintiff instituted a suit in the circuit court of Clinton county against the defendant, Goodnow, for the purpose of enforcing the lien of the State for the taxes of 1878, amounting to $138.60, on lot 1, block 37, in the town of Lathrop in said county. After setting forth the facts necessary to obtain a judgment enforcing the lien of the State on the lot, the petition concludes as follows:
The prayer was for judgment, for taxes with interest, cost and commissions, and that the same be declared a lien on the land, and the lien enforced and the land sold to satisfy the judgment. An affidavit for an attachment accompanied this petition, and a writ of attachment was issued and levied upon the engine, boiler and machinery attached thereto. The defendant, Ayler, filed an interplea, claiming said engine, boiler and machinery as his by virtue of a purchase thereof from said Goodnow, on the 2nd day of March, 1880, for the sum of $500 paid in cash, and a note for $300 payable in six months thereafter. The case was tried upon the following agreed statement of facts:
The interpleader then asked the following declarations of law:
1. Under the agreed statement the property in dispute did not become a fixture, and never was bound for payment of the taxes of the mill lot.
2. When the mill burned down the property in dispute became and remained personal property.
3....
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State v. Truman, 32761.
...it has been held that no means can be resorted to to coerce the payment of taxes, other than those provided by statute. State ex rel. Davis v. Goodnow, 80 Mo. 271. And in actions for the recovery of delinquent taxes, the state, and not the collector at whose relation the suit is brought, is......
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Hammett v. Kansas City
...Co. v. Burrows, 284 S.W. 153; State ex rel. and to the use of Parish, Col. of Rev., v. Young, 327 Mo. 909, 38 S.W. (2d) 1021; Davis v. Goodman, 80 Mo. 271; State ex rel. George v. Dix, 159 Mo. App. 573, 141 S.W. 445; State ex rel. Hibbs v. McGee, 328 Mo. 1176, 44 S.W. (2d) 36; Tumulty v. Di......
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State ex rel. Pickett v. Truman
... ... resorted to, to coerce the payment of taxes, other than those ... provided by statute. [State ex rel. v. Goodnow, 80 Mo. 271.] ... And in actions for the recovery of delinquent taxes, the ... State, and not the collector at whose relation the suit is ... ...
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Hammett v. Kansas City
... ... 117, 50 S.Ct. 57, 74 L.Ed. 221, 65 A ... L. R. 371; State ex rel. Bair v. Producers Gravel ... Co., 341 Mo. 1106, 111 S.W.2d 521; ... of Rev., v. Young, ... 327 Mo. 909, 38 S.W.2d 1021; Davis v. Goodman, 80 ... Mo. 271; State ex rel. George v. Dix, 159 Mo.App ... ...