State v. Baker
Decision Date | 02 December 1902 |
Citation | 170 Mo. 383,70 S.W. 872 |
Parties | STATE ex rel. DALTON et al. v. BAKER et al. |
Court | Missouri Supreme Court |
Appeal from circuit court, Butler county; J. L. Fort, Judge.
Certiorari by the state, on the relation of James L. Dalton and another, to review the action of H. S. Baker and others, constituting a board of equalization. Judgment quashing the record of the proceedings of the board. Defendants appeal. Reversed.
Phillips & Phillips, for appellants. E. R. Lentz, for respondents.
This is a proceeding by certiorari, sued out in the circuit court of Butler county, and directed to the board of equalization of that county for the purpose of quashing the record of said board, in which there was, at their regular meeting in April, 1899, added to the assessment list of the personal property of relators for that year other personal property of the value of $11,652. Respondents made return to the writ, and at the May term, 1899, of said circuit court, upon a hearing, the record of the proceedings of said board was quashed and annulled. Defendants appealed in due course after the usual motions and exceptions.
The record recites that the court quashed the proceedings of the board of equalization for the reason "that, as appears from facts appearing on the face of the record and return of respondents herein, the said board of equalization was wholly without jurisdiction to make any order adding the sum of $11,682, or any other sum, to the assessment list of these relators, as it has assumed to do, and that the said pretended order of said board of equalization adding the said sum of $11,682 to the said assessment list of these relators is wholly inoperative and void."
The first question presented for our consideration is whether the board of equalization had jurisdiction of the subject-matter. By section 7517, Rev. St. 1889, it is provided that "there shall be in each county in this state a county board of equalization, which board shall consist of the county clerk, who shall be secretary of the same but have no vote, the county surveyor, the judges of the county court, and the county assessor, which board shall meet at the office of the county clerk on the first Monday of April of each year." Section 7518 is as follows: "Said board shall have power to hear complaints and to equalize the valuation and assessments upon all real and personal property within the county which is made taxable by law, and, having each taken an oath, to be administered by the clerk, fairly and impartially to equalize the valuation of all the taxable property in such county, shall immediately proceed to equalize the valuation and assessment of all such property, both real and personal, within their counties respectively, so that each tract of land shall be entered on the tax-book at its true value: provided, that said board shall not reduce the valuation of the real or personal property of the county below the value thereof as fixed by said state board of equalization." Section 7537 reads as follows: "If any person shall, with intent to defraud, deliver to any assessor a false list of his property, it shall be the duty of the assessor to give notice in writing thereof to the said county board of equalization; and the said board shall, on receiving such notice, give notice thereof to the person who shall have furnished such false list, which notice shall specify the particulars in which said list is alleged to be false, and shall fix a time for a hearing of the matter, on which day the person aforesaid shall have the right to appear and defend against such charge; and if it appear that such person is not guilty as charged, the said board shall dismiss the matter; but if it appear that such person is guilty as charged, it shall be the duty of said board of equalization to ascertain the true amount and value of all property of such person subject to taxation, and to tax the same as similar property of other persons is taxed and in addition shall, by way...
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State ex rel. Shaw State Bank, a Corp. v. Pfeffle
... ... can be no return to a writ of certiorari except the ... record called for by the writ itself. [State ex rel. v ... Broaddus, 245 Mo. 123, 149 S.W. 473; State ex rel ... v. Patterson, 229 Mo. 364, 129 S.W. 894; State ex ... rel. v. Baker, 170 Mo. 383, 70 S.W. 872.] Furthermore, ... such return is conclusive and imports absolute verity, and ... extrinsic evidence may not be brought to our attention either ... to support or overthrow it. [Hannibal & St. Joe R. Co. v ... State Board of Equalization, 64 Mo. 294, 308; House ... v ... ...
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