State v. Barr

• Decision Date: 01 February 1898
• Citation: 44 S.W. 1045,143 Mo. 209
• Parties: STATE ex rel. ZIEGENHEIN, Collector of Revenue, v. BARR.
• Court: Missouri Supreme Court

44 S.W. 1045

143 Mo. 209

STATE ex rel. ZIEGENHEIN, Collector of Revenue, v. BARR.

Supreme Court of Missouri, Division No. 2.

February 1, 1898.

JUDGMENT — TAXATION — ERROR IN NAME — MINOR'S ESTATE.

1. Under Rev. St. 1889, § 2113, providing, inter alia, that no judgment shall be affected by any mistake in the name of the party if his proper name has been once rightly stated in any of the pleadings, a defendant who is misnamed in the petition, but who appears in his right name, and makes defense on the merits, is bound by the judgment.

2. In an action against a curator for taxes assessed against him on property in his possession belonging to the ward, under Rev. St. 1889, § 7626, which provides that all actions for taxes shall be prosecuted against the person named in the tax bill, a mistake in spelling his name in the tax bill will not affect the validity of the judgment entered in the action.

3. Rev. St. 1889, § 7531, requiring each person to make a statement of all taxable property owned or under the care or management of such person, a curator of a minor's estate, who has possession thereof, subject to the control of the probate court, under section 5297, is the proper party to list such estate and pay the taxes.

Appeal from St. Louis circuit court; James E. Withrow, Judge.

Suit by the state, on relation of Henry Ziegenhein, collector of revenue for the city of St. Louis, against William E. Barr, to recover for taxes assessed against him as curator, on property belonging to his ward. From a judgment for plaintiff, defendant appeals. Affirmed.

J. D. Johnson, for appellant. E. C. Slevin, for respondent.

GANTT, P. J.

This is an appeal from a judgment of the circuit court of the city of St. Louis by William E. Barr, the curator of the estate of Benton Brant, a minor. By mistake Mr. Burr's name was written William E. Barr, instead of Burr, in the petition, but the process was duly served upon Mr. Burr, and he appeared and answered. The certified tax bill contained the same error in the name of the curator, but indicated the person as curator of Benton Brant; and the defendant, in his answer, disclosed that he was in fact curator of said Benton Brant, and continued to be such until after the taxes sued for were levied and had become due, to wit, September 16, 1889. The misnomer of the defendant, after due service upon him, and after a trial upon the merits, is effectually cured by our statute of jeofailes. Having appeared by his right name, and made his defense on the merits, the defendant is bound by the judgment. Parry v. Woodson, 33 Mo. 348; Kronski v. Railway Co., 77 Mo. 370; Chamberlain v. Blodgett, 96 Mo. 483, 10 S. W. 44; Rev. St. 1889, § 2113.

2. The action is prosecuted against the curator for the taxes assessed against him on the property, $16,300, in his hands belonging to his ward, Benton Brant, for the year 1889. Section 7626, Rev. St. Mo. 1889, provides that personal taxes assessed on and after June 1, 1887, shall constitute a debt for which a personal judgment may be recovered in the circuit courts of this state against the party assessed with said taxes. "All actions commenced under this law shall be prosecuted * * * against the person or persons named in the tax bill and said taxes shall be set forth in a tax bill of said personal back taxes duly authenticated by a certificate of the collector and filed with the petition," etc. Accompanying the petition in this case was the following certified tax bill:

                City Book, Bill 136a.                                                                                                                                 State, School and City Taxes for 1889
                                                             Received of Benton Brant, Wm. E. Barr, Curator..................Dollars
                Residence, 3412 Morgan and 204 North Third Street
                                     Being the amount of State, School and City Taxes for the Year 1889 in St. Louis City, on Real Estate as below detailed, and on Personal Property
                -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                 City    Street or   Feet    Feet                                                                    Specified                                            Aggregate         Amount of Taxes
                                                     Addition.   Block.   Lot.   North.   East.   South.     West.   Valuation.      Designation of Taxes.               of Assessed    ------------------------
                Block.    Avenue.    Front.  Deep.                                                                                                                          Value.      Dolls.    Cts.    Mills.
                ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                                 STATE.
                                                                                                                                  Revenue ........$0.15 cents on  $100
                                                                                                                                  Interest ........0.10 cents on   100
                                                                                                                                  Total............0. 25 cents on  100
                                                                                                                                                                              $16300       48      90
                                                                                                                                              PUBLIC SCHOOL.
                                                                                                                                  General.........$0.40 cents on  $100
                                                                                                                                  Total..............0.40 cents on 100
                                                                                                                                                  CITY.                                    65      20
                                                                                                                                  Municipal purposes.....$0.98 on $100
                                                                                                                                  Interest on valid
                                                                                                                                                           0.40 on 100
                                                                                                                                  Indebtedness
                                                                                                                                  Public School Library....0.02 on 100
                                                                                                                                  Total....................1.40 on 100                    244      50
                                                                                                           Personal                                                           TOTAL,    --------------
                                                                                                            Property,     $16300                                                          358      60
                                                                                                                      ---------
                                                                                                           Total.....     $16300
                ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                              I hereby certify this Bill is correct and unpaid.

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