State v. Bank of Neosho

• Citation: 25 S.W. 372,120 Mo. 161
• Parties: STATE ex rel. GRACY, Collector, v. BANK OF NEOSHO.
• Decision Date: 13 February 1894
• Court: United States State Supreme Court of Missouri

25 S.W. 372

120 Mo. 161

STATE ex rel. GRACY, Collector, v. BANK OF NEOSHO.

Supreme Court of Missouri, Division No. 2.

February 13, 1894.

TAXATION OF PRIVATE BANKS — ASSESSMENT — REMEDIES OF TAXPAYER — PRESUMPTIONS.

1. As Rev. St. 1879, § 922, relating to private banks, provides that a statement shall be made before a notary setting forth the name in which the business is to be conducted, it will be presumed that the name under which the business is conducted was the one selected by the parties in interest, against which, upon a return by the president, tax assessments may properly be made.

2. The failure on the part of the assessor to return the real and personal property in one book does not invalidate the tax.

3. The fact that the assessor returned the original assessor's book, which was used for the equalization and extension of the taxes by the county clerk, instead of a copy thereof, does not invalidate the tax, as it is not a "jurisdictional fact;" and jurisdiction having attached when the assessment book was made out, his subsequent omission is cured by Rev. St. 1879, §§ 6710, 6858.

4. When jurisdiction has attached in favor of the tax assessor, then the residue of the proceedings may be regarded as directory, and within the domain of statutes providing against mere irregularities and omissions.

5. To correct an excessive assessment merely, an appeal must be taken to the county board of equalization. Rev. St. 1879, § 6719.

6. It will be presumed that courts of general jurisdiction act by right, and not by wrong, and conform their acts and doings to well-settled forms, precedents, and conditions.

7. Every one, as well private persons as an official, is presumed to perform his duty and obligations.

Appeal from circuit court, Newton county; Joseph Cravens, Judge.

Action by the state, on the relation of Gracy, collector, against the Bank of Neosho, to recover taxes. From a judgment for plaintiff, defendant appeals. Affirmed.

The other facts fully appear in the following statement by SHERWOOD, J.:

Action by collector to recover certain personal taxes for the year 1889, which were assessed against the defendant bank by name. A statement or tax list, duly verified, under oath, setting out the kind and value of the bank's property, etc., by H. F. Jones, as president, had been returned by him, in behalf of the bank, to the assessor of the county for assessment. That assessment, as appears from the assessor's book, is as follows:

                                                  Personal Property Tax Book of Newton County, Mo., for the Year 1889
                                                                        AS ASSESSED JUNE 1ST, 1888
                ===============================================================================================================================================================================================================================================================================================================================================================================
                Owner's Name. |  [Here are columns in        |  Moneys, Notes, Bonds,   |  All Other Personal Property. |  Total Valuation by Assessor.  |  Total Valuation, as Adjusted |  Total Valuation, as Adjusted  |  State Revenue.  | State Interest. |  Co. Revenue.   |           School Tax.       |     Road Tax.    | ............Tax.   |   Total Tax.     |  When Paid
                              |   blank, headed for numbers, |   and Other Credits.     |  [Class 3, 4, 10.]            |                                |        by Co. Board of        |         by State Board         |                  |                 |                 |                             |                  |                    |                  |
                              |   classes, and values        |  [Class 5, 6, 7, 8, 9.]  |                               |                                |         Equallzation.         |        of Equalization.        |                  |                 |                 |                             |                  |                    |                  |
                              |   of live stock.             |                          |                               |                                |                               |                                |                  |                 |                 |                             |                  |                    |                  |
                --------------|------------------------------|--------------------------|-------------------------------|--------------------------------|-------------------------------|--------------------------------|------------------|-----------------|-----------------|-----------------------------|------------------|--------------------|------------------|-------------------
                              |                              |     Dollars.             |   Dollars.                    |    Dollars.                    |   Dollars.                    |    Dollars.                    |  Dollars. | Cts. | Dollars. | Cts. | Dollars. | Cts. |  Dollars.  Cts. | No. Dist. |  Dollars. | Cts. |   Dollars. |  Cts. |  Dollars. | Cts. | Mo. | Day. | Year
                Bank of       |                              |                          |                               |                                |                               |                                |           |      |          |      |          |      |                 |           |           |      |            |       |           |      |     |      |
                Neosho.       |                              |                          |                               |                                |                               |                                |           |      |          |      |          |      |                 |           |           |      |            |       |           |      |     |      |
                --------------|------------------------------|--------------------------|-------------------------------|--------------------------------|-------------------------------|--------------------------------|-----------|------|----------|------|----------|------|-----------------|-----------|-----------|------|------------|-------|-----------|------|-----|------|------
                              |                              |      46,685              |     800                       |    47,485                      |   47,485                      |     47,480                     |     142   | 44   |          |      |    213   |  66  |     474     80  |   Neosho. |           |      |            |       |     830   | 90   |     |      |
                --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------==---------------------------------------
                

The petition, omitting caption, so far as necessary to quote it, is the following: "The state of Missouri, suing at the relation and to the use of J. F. Gracy, collector of revenue of Newton county, alleges that he is the legally qualified and acting collector of the revenue within and for the county and state aforesaid. That the defendants F. J. Corpenny and H. F. Jones are now and at the times hereinafter mentioned copartners, engaged in the business of private banking, — as private bankers, — and conducting their said business in the name of Bank of Neosho, at Neosho, Mo.; said Bank of Neosho being organized under and by virtue of the statutes of the state of Missouri relating to private banking. That on the 1st day of June, 1888, the defendants, as such private bankers, were the owners of the following personal property, to wit: Capital stock, net premiums, and earnings and fixtures and furniture of the aggregate value of $47,480.00, which was then and there subject to taxation for state, county, school, and other purposes. That there was legally assessed and levied against such property for the year ending June 1, 1889, for state, county, school, and other municipal purposes, the aggregate sum of $830.90. That, of the taxes so assessed and levied, there is now due and unpaid for state purposes the sum of $142.44, for county purposes the sum of $213.66, for school purposes in said county the sum of $474.80, amounting in the aggregate to the sum of $830.90, which said sum the defendants have failed to pay, as required by law, all of which will fully appear by a tax bill hereto attached and filed with this petition, duly authenticated by the certificate of the collector of revenue within and for the county of Newton, aforesaid. That plaintiff is entitled to recover of the defendant a penalty of one per cent. per month from the 1st day of January, 1890, until the same shall be paid," etc. It appears that a summons was issued on this petition, but on whom served does not appear. At any rate, the following answer was filed, which, so far as necessary, will now be quoted: "For answer to plaintiff's petition in the above-entitled action, defendant denies each and every allegation therein, except as the same may be admitted by implication in the following statement of facts, which, by way of further answer herein, the defendant avers to be true, viz.: Defendants F. J. Corpenny and H. F. Jones state that they are engaged in the banking business; that the Bank of Neosho is engaged in the business of receiving deposits and discounting bills and notes at the city of Neosho, Newton county, Mo.; that said bank has a capital stock of $50,000, all of which was on the 1st day of July, 1888, invested in a brick building in said city, bank fixtures necessary for the prosecution of said business, notes, bonds, bills, credits, and such cash on hand and on deposit in other banks as was required by law and sound banking business principles to enable it to meet...