State of Missouri v. Alexander Dockery
Decision Date | 16 November 1903 |
Docket Number | No. 180,180 |
Citation | 63 L. R. A. 571,191 U.S. 165,24 S.Ct. 53,48 L.Ed. 133 |
Parties | STATE OF MISSOURI, at the Relation of William Preston Hill, Plff. in Err. , v. ALEXANDER M. DOCKERY, Sam. B. Cook, B. P. Williams, Albert O. Allen, Edward C. Crow, and The State Board of Equalization |
Court | U.S. Supreme Court |
Messrs. Edward P. Johnson, Frank K. Ryan, and William Preston Hill for plaintiff in error.
[Argument of Counsel from pages 165-168 intentionally omitted] Messrs.Edward C. Crow and Bruce Barnett for defendants in error.
This is a writ of error to the supreme court of Missouri, upon a judgment quashing an alternative writ of mandamus to the state board of equalization. The petition alleges that the board, instead of assessing the total actual cash value of the taxable property of certain railroad, bridge, telephone, telegraph, and express companies, made pretended, fraudulent, inadequate, and not uniform assessments upon such property, at valuations varying from about a quarter to forty-eight per cent of the actual value, except that of the express companies, which they did not assess at all. It alleges that in this way the petitioner will be deprived of his property without due process of law and will be denied the equal protection of the laws, contrary to the 14th Amendment of the Constitution of the United States. The motion to quash denied the jurisdiction of the supreme court of Missouri to issue the writ, and also the sufficiency of the grounds on which the writ was allowed. The court sustained the motion without an opinion or statement of reasons.
For all that appears, the court may have quashed the writ on grounds of local practice. But if this consideration be laid on one side, it is impossible to say that the board of equalization has not acted with regard to those companies which it has assessed. It has laid a substantial tax upon them. Its judgment is final under the Missouri Constitution and statutes. Mo. Const. art. 10, § 18; Rev. Stat. §§ 9344, 9356, Stat. 1901, p. 232. If, nevertheless, we assume that mandamus would lie upon a clear case of fraud adequately alleged and proved (State Bd. of Equalization v. People, 191 Ill. 528, 539, 58 L. R. A. 513, 61 N. E. 339), it would be a strong thing to revise the judgment of the board on the strength of allegations of undervaluations, and the single adjective 'fraudulent' without more specific allegations of fact. State ex rel. Gottlieb v. Western U. Teleg. Co. 165 Mo. 502, 516, 517, 65 S. W. 775; State ex rel. Folk v. Talty, 166 Mo. 529, 560, 66 S. W. 361; Manchester v. Furnald, 71 N. H. 153, 158, 51 Atl. 657; Knight v. Thomas, 93 Me. 494, 45 Atl. 499; Maish v. Arizona, 164 U. S. 599, 611, 41 L. ed. 567, 571, 17 Sup. Ct. Rep. 193; Pittsburgh, C. C. & St. L. R. Co. v. Backus, 154 U. S. 421, 434, 438, 38 L. ed. 1031, 14 Sup. Ct. Rep. 1114. See Fogg v. Blair, 139 U. S. 118, 127, 35 L. ed. 104, 107, 11 Sup. Ct. Rep. 476
However this may be, the petitioner admitted at the argument that his own tax was correct, and that he would have had no case under the 14th Amendment if the companies had been exempted altogether. Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 283,...
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