State ex rel. White v. Estate of Timbrook

Decision Date09 July 1910
Citation129 S.W. 1068,145 Mo.App. 368
PartiesSTATE OF MISSOURI ex rel. W. R. WHITE, Collector of the City of Braymer, Respondent, v. ESTATE OF HENRY TIMBROOK, Deceased, I. M. TIMBROOK and GEORGE W. TIMBROOK, Executors, Appellants
CourtKansas Court of Appeals

Appeal from Caldwell Circuit Court.--Hon. Francis H. Trimble, Judge.

Judgment affirmed.

Oscar L. Smith for appellants.

D. E Adams for respondent.



This suit was begun in the probate court of Caldwell county by the collector of the city of Braymer, a city of the fourth class against the estate of Henry Timbrook, deceased, by the filing of two taxbills as a demand against the estate. No formal pleadings were filed. A jury was waived in the circuit court where the cause was taken by appeal and judgment was rendered for plaintiff on both taxbills. Defendants appealed. The principal facts of the case are stated in the judgment rendered by the court as follows:

"That the plaintiff is the collector of the city of Braymer, duly qualified and acting as such collector; that Henry Timbrook died, testate, in the county of Caldwell in the State of Missouri, on the day of September, 1905, and that at the time of his death the said Henry Timbrook was, and for some years theretofore had been, a resident of the city of Braymer in said county; that the defendants I. M. Timbrook and G. W Timbrook are the legally appointed, qualified and acting executors of the estate of said Henry Timbrook, deceased, under proper authority of the probate court of Caldwell county, Missouri. The court finds that said estate has not paid taxes to the city of Braymer on the personal property belonging to said estate for the year 1906, based on the assessment of June 1, 1905, nor for the year 1907, based on the assessment of June 1, 1906, which said taxes are the subject-matter of this action; the court finds that the city of Braymer does not have a city assessor, and that said plaintiff obtained a list of taxpayers of said city for the years for which taxes are sued for herein, which lists stated the value of the property assessed against said taxpayers; that said lists were furnished and certified by the clerk of the county court of Caldwell county in the manner and form prescribed by law, and the assessment of taxes by the said city were duly made, and extended on its tax books in manner and form as prescribed by law, and that the estate of Henry Tinbrook was included in said lists and that the taxes against said estate were duly levied and extended in manner and form as prescribed by law. The court finds that the estate of Henry Timbrook was added to the assessment books of Caldwell county for the said years on the second day of April, 1907, under and by authority of the acts of 1903, page 253, by the county board of equalization of Caldwell county, and the said board of equalization was at that time equalizing the assessment of said county for the years 1905 and 1906 for the taxes for the years 1906 and 1907, respectively. That said estate is the owner of the property so assessed and the same was in the control...

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