State ex rel. Wilson v. Miners Bank of Joplin

Decision Date23 March 1904
Citation79 S.W. 1196,181 Mo. 1
PartiesTHE STATE ex rel. WILSON, Collector, v. MINERS BANK OF JOPLIN, Appellant
CourtMissouri Supreme Court

Appeal from Jasper Circuit Court. -- Hon. Jos. D. Perkins, Judge.

Reversed.

ROBINSON, C. J. Marshall, Gantt, Burgess, Valliant and Fox, JJ., concur; Brace, J., dissents.

OPINION

In Banc

ROBINSON, C. J.

Action by plaintiff as collector of the revenue of Jasper county against defendant, the Miners Bank of Joplin, to collect personal taxes to the amount of $ 1,351.28, claimed to be due to the State and county for the year 1901, on account of an assessment against its shares of stock that were listed by defendant's chief officer and delivered to the assessor for taxation as required by law.

At the hearing before the circuit court, judgment was rendered in favor of plaintiff for the amount of the taxes claimed, and the case is brought here on defendant's appeal.

In so far as the case need be considered here, it is in all its essential features like the companion case with which it was argued in this court, State ex rel. Wilson v. First National Bank of Carterville, 180 Mo. 717, 79 S.W. 943, and upon the authority of that case, and for the reasons given therein, the judgment of the circuit court herein will be reversed, and it is so ordered. Marshall, Gantt, Burgess, Valliant and Fox, JJ., concur; Brace, J., dissents.

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