State ex rel. Pettis Cnty. v. Union Trust Co.

• Decision Date: 31 October 1878
• Citation: 68 Mo. 463
• Parties: THE STATE ex rel. PETTIS COUNTY v. THE UNION TRUST COMPANY et al. Appellants.
• Court: Missouri Supreme Court

68 Mo. 463

THE STATE ex rel. PETTIS COUNTY

v.THE UNION TRUST COMPANY et al. Appellants.

Supreme Court of Missouri.

October Term, 1878.

Appeal from Pettis Circuit Court.--HON. W. T. WOOD, Judge.

John Montgomery, Jr., for appellants.

Geo. P. B. Jackson for respondent.

NORTON, J.

This is an action commenced in the Pettis circuit court for the recovery of taxes levied upon the property of defendants. The petition alleges that there was duly assessed against the property of defendants certain taxes for the year 1876, and that $2,681.99 (being the amount of certain levies to pay the interest on railroad indebtedness) remains due and unpaid, and asks judgment for that sum, with interest and penalties. The answer denies the averments of the petition. Upon a trial of the case judgment was rendered for plaintiff, from which defendants after motion for new trial, have appealed to this court.

The cause was tried upon an agreed statement of facts substantially as follows: That the defendants did, on the 1st day of January, 1877, make return for taxation of all property owned by them in the State on the 1st day of August preceding, in accordance with the requirements of sections 1, 2 and 3, of the act of March 15th, 1875, (Laws 1875, p. 120;) that the State Board of Equalization met on the second Tuesday of May, 1877, for the purpose of assessing railroad property, and upon the returns, certificates and statements required by section 4 of the act above referred to, which were before them, they assessed the property of defendants and fixed the valuation thereof, distributing this valuation among the counties through which the railway runs, and designating the value of that in Pettis county at a certain sum, which was certified down to the county court of Pettis county by the State auditor, as required further by said act; that prior to all this, at the time required by law, in the year 1876, the county court of Pettis county levied certain rates of taxes, which were extended upon all property other than railroad property, which had been returned for taxation on the 1st day of August, 1875, for assessment for the taxes of 1876, which levy included certain rates to pay interest upon railroad indebtedness; that the county court, at the time required by law in 1877, levied certain rates of taxes, which were extended upon all property other than railroad property, which had been returned for taxation on the 1st day of August preceding, for assessment for taxes of 1877; that in this levy no rate was included to pay any tax upon railroad indebtedness; that the county court of Pettis county, in 1877, and immediately after receiving the certificate from the State auditor of the valuation placed upon the property of defendants, at their May session in 1877, as above stated, levied upon this valuation the same rates of taxes as they had levied in 1876 upon all other property returned for valuation and assessment on the 1st day of August preceding, or August 1st, 1875. This levy included, as above stated, certain rates to pay interest upon railroad indebtedness, and this was the only difference which existed between the rates levied by them in 1876 and 1877.

The defendants contend that the court should have levied upon the railway property the rates levied upon all other property in 1877, and refused to pay the excess as made by the difference in the two levies. The only question presented in the case is: What rate of tax was it proper for the county court of Pettis county, to levy upon the property of defendants returned January 1st, 1877, and assessed by the State Board of Equalization at its session in May, 1877? It is contended by defendants that the county court should have levied the rate levied upon all other property for the year 1877; while the plaintiff insists that the rate which was levied upon all other property for the year 1876, was properly levied on defendants' property. The question is to be solved by the act of 1873, p. 63, which provides for the assessment of railroad property and the collection of taxes thereon, and the act of March 15th, 1875, amendatory of the act of 1873 (Acts 1875, p. 120). Section 2, of the act of 1875, required the various railroads subject to taxation, through their presidents or other chief officers, to make a statement and return of their property, on or before the 1st day of January of each year, setting forth the amount and value thereof on the 1st day of August of the preceding year. Section 7 requires the State Board of...