State ex rel. Duble v. Lewis
| Decision Date | 24 March 1914 |
| Citation | 256 Mo. 121,165 S.W. 327 |
| Parties | STATE ex rel. DUBLE, City Collector, v. LEWIS et al. |
| Court | Missouri Supreme Court |
MUNICIPAL CORPORATIONS (§ 978) — DELINQUENT TAX SUITS — ACTIONS.
Under Rev. St. 1909, § 9348, providing that all suits to collect delinquent city taxes shall be brought in the name of the state, at the relation, and to the use, of the city collector, a suit cannot be brought in the name of the city, but must be brought in the name of the state, at the relation, and to the use, of the city collector, naming him and the city for which he sues.
Appeal from Circuit Court, Mercer County; Geo. W. Wanamaker, Judge.
Action by the State of Missouri on the relation of Grant Duble, as Collector of the City of Princeton, against Robert W. Lewis and Joe Mills, administrators of William Lewis, deceased. From a judgment for defendants, plaintiff appeals. Reversed and remanded, with directions.
E. M. Harber, of Trenton, Ira B. Hyde and A. M. Hyde, both of Princeton, and E. R. Sheetz, of Trenton, for respondents.
This is a suit by the city of Princeton for city taxes. Upon the facts and the points of law involved, it is practically on all fours with the case of State of Missouri ex rel. Hickman, Collector of Revenue of Morgan Township, Appellant, v. Robert M. Lewis et al., Administrators, Respondents, 165 S. W. 319. What is said in that case applies to this case, except that the point is made by the respondents that the action was not brought in the name of the proper party plaintiff, in this, as respondents aver, that it was brought in the name of the "city of Princeton at the relation of the collector," whereas respondents urge that it should have been brought in the name of the "state of Missouri, at the relation and to the use of the city collector of the city of Princeton." Barring this objection, the two cases are practically similar. The law and the reasoning of one applies with equal force to the other, except that it may well be that the reasons which preclude relief in favor of plaintiff in this case are somewhat stronger than they are in the suit brought by the collector of Morgan township.
Recurring to the objection made by respondents, and looking to the files we find that the style of the case which is attacked is not due to any fault of appellant. The action was correctly brought in the name and style of "State of Missouri at the Relation and to the Use of Grant Duble, Collector of the Revenue of...
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Ludlow-Saylor Wire Co. v. Wollbrinck
...requiring uniformity of levy upon the same class of subjects was not contained in the Constitution of 1865 (State ex rel. v. Lewis, 256 Mo. 121, 165 S. W. 327), but it came from the Pennsylvania Constitution a 1874. It is clear, therefore, that no question such as now confronts us was befor......
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Ludlow-Saylor Wire Company v. Wollbrinck
... ... 462, 471; Knowlton ... v. Moore, 178 U.S. 41; State v. Frear, 148 Wis ... 456; Campbell v. Shaw, 11 Hawaii 112; Alderman ... 587; Kansas ... City v. Grush, 151 Mo. 128; State ex rel. v ... Ashbrook, 154 Mo. 375; State ex rel. v ... Switzler, 143 Mo ... Constitution of 1865 ( State ex rel. v. Lewis, 256 ... Mo. 121, 165 S.W. 327), but it came from the Pennsylvania ... ...
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State ex rel. Hickman v. Lewis
... ... (1) ... There is no index to abstract in these cases as required by ... rule 13, hence appeals should be dismissed. Garrett v ... Mining Co., 111 Mo. 299. (2) The only manner by which ... this property is claimed to be assessed by city of Princeton ... was by Grant Duble, then city assessor, going to probate ... records, and finding property there inventoried to Lewis & Mills, ancillary administrators of Dr. William Lewis, of ... nearly $ 500,000, proceeding to attempt assessment thereof at ... 55c on the dollar, $ 275,000. This was not a legal ... assessment ... ...
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State v. Lewis
...as Collector of the Revenue for the City of Princeton, against Robert W. Lewis and Joe Mills, Administrators of the Estate of William Lewis, Deceased, 165 S. W. 327. The facts in the latter case (except that the suit is for taxes alleged to be collectible for the use and benefit of the city......