State ex rel. Sexton v. Donaldson
| Decision Date | 06 December 1887 |
| Citation | 28 Mo.App. 190 |
| Parties | THE STATE ex rel. H. CLAY SEXTON, Collector, Respondent, v. W. R. DONALDSON, Executor, Appellant. |
| Court | Missouri Court of Appeals |
APPEAL from the St. Louis Circuit Court, JAMES A. SEDDON, Judge.
Affirmed.
KRUM & JONAS, for the appellant: The levying of taxes is a matter solely of statutory creation, and no means can be resorted to in order to coerce their payment other than those pointed out in the statute. Carondelet v. Picot, 38 Mo. 125. The statutory provisions in force, when the taxes now sought to be collected became delinquent, were: (1) as to personal taxes, section 6754, distraint; (2) as to taxes upon realty, section 6836, suit. A tax is not a debt, or in the nature of a debt. Pierce v. Boston, 3 Metc. 520; Camden v. Allen, 2 Dutcher 39??; Carondelet v Picot, 38 Mo. 130; Green v. Wood, 7 Q. B. 178.
EUGENE C. SLEVIN, for the respondent: See section 184, Revised Statutes.
Bradford Allen died on November 26, 1884, and letters testamentary on his estate were granted to the present defendant on December 27, 1884. On December 9, 1886, the present plaintiff presented for allowance in the probate court certain tax bills which had become delinquent in the lifetime of the deceased. There were five different claims, all of which were allowed by the probate court, whereupon the defendant appealed to the circuit court, where the allowances were confirmed, and placed in the sixth class of demands against the estate.
It is contended by the defendant that no law authorizes the enforcement of demands for taxes against the estate by the methods here put in operation; that the only provisions for enforcing the collection of taxes are: As to taxes on personalty, by distraint, under Revised Statutes, section 6754; and as to taxes on real estate, by suit, under section 6836. It is a mistake to suppose that these statutory provisions were intended to supersede other means of collection, specially provided for, in the cases of deceased persons. The remedies are cumulative. By Revised Statutes section 184,
It is argued that this section of the statute can not mean that demands for taxes are to be allowed and classified in the probate court, because they are not " debts" in any sense of the term. " All debts, including taxes," is,...
To continue reading
Request your trial
-
State ex rel. Karrenbrock v. Mississippi Valley Trust Co.
...3; secs. 4259, 4260 and 9246; State ex rel. v. Tittmann, 103 Mo. 553, 119 Mo. 661; State ex rel. v. Burr, 143 Mo. 209; State ex rel. v. Donaldson, 28 Mo.App. 192; United States v. Hahn, 37 Mo.App. 584; City v. Simpson, 90 Mo.App. 50; Bonaparte v. State, 63 Md. 465; United States v. Barnes, ......
-
State ex rel. Love v. Hannibal & St. Joseph Railroad Co.
... ... 416; secs. 1, 2, 3; R. S. 1879, ... secs. 3150-2. Taxes due townships were debts within the ... meaning of the repealing act. State v. Donaldson, 28 ... Mo.App. 190; People v. Seymour, 76 Am. Dec. 521; ... Dubuque v. Railroad, 39 Iowa 61. (14) In levying ... road taxes county court ... ...
-
The State ex rel. Ziegenhein v. Tittmann
...court and by that court classified under clause 3 of section 183, Revised Statutes, 1889, as a demand against the estate. State ex rel. v. Donaldson, 28 Mo.App. 190. (2) same rule is applied by this court as to taxes which are wholly assessed and accrue after death. State ex rel. v. Tittman......
-
State ex rel. Sexton v. Tittmann
... ... threshold of the case. This is a question involving the ... construction of the revenue laws, and this case cannot, ... therefore, be decided without construing the revenue laws ... Our decision in the recent case of State ex rel. v ... Donaldson, Administrator, 28 Mo.App. 190, does not ... govern this question, because we regarded that case as ... calling merely for the construction of the statute relating ... to the administration of estates. The question here presented ... is entirely novel. The title of the plaintiff to maintain the ... ...