State v. Burrough
| Decision Date | 31 March 1903 |
| Citation | 174 Mo. 700,74 S.W. 610 |
| Court | Missouri Supreme Court |
| Parties | STATE ex rel. FLENTGE, Collector, v. BURROUGH et al.<SMALL><SUP>*</SUP></SMALL> |
1. Rev. St. 1889, § 7555, requires the third column of the assessment book of the county assessor to contain an accurate description of the land, etc. Section 7552 provides that "each assessment of real estate so made shall be the basis of taxation on the same for two years next succeeding." Held, that a correct description of the land is essential to a valid assessment.
2. A back tax bill, describing the land as a certain number of acres, etc., is insufficient.
3. The fact that the petition in an action to enforce back taxes correctly describes the land does not validate or cure the defective description of the land in the back-tax bill.
4. A husband and wife could not be estopped to object to the insufficiency of the description of their land in a back tax bill by reason of the fact that the husband himself furnished the assessor a list of their property, in which the land was described as in the tax bill.
Appeal from Circuit Court, Cape Girardeau County; Henry C. Riley, Judge.
Action by the state, on the relation of E. W. Flentge, collector of Cape Girardeau county, against Annie K. Burrough and Frank E. Burrough. Judgment for plaintiff. Defendants appeal. Reversed.
Robert L. Wilson, for appellants. John A. Hope, for respondent.
This is an action by the collector of Cape Girardeau county for back taxes for the years 1894, 1895, 1896, and 1897, on certain lands described in the petition, amounting at the time of the trial to $277.78, for which plaintiff had judgment, and the enforcement of its lien against the land for the payment of the same. Defendants appeal.
The petition is in the usual form, and describes the land by metes and bounds. The answer is a general denial. Defendants admit that Mrs. Annie K. Burrough is the owner of the land described in the petition.
The tax bill upon which the action is based is as follows:
BACK TAX BILL
STATE OF MISSOURI, | I, E. W. FLENTGE, Collector of the Revenue within and for the County of Cape Girardeau, in the State of Missouri, do hereby certify
>ss. that the following amounts of Back Taxes remain delinquent in favor of the several Funds for the several years, and on the Real Estate lying and being
COUNTY OF CAPE GIRARDEAU, | situate in said County and State, set opposite thereto, to-wit
======================================================================================================================================================================================================================================================================================================================================
| | | | | | | | | | | | | | | | Total Amt. tax, interest | | |
| | | Parts of Sections, | | | | | | | | | | Total | | | and Clerk's | | Aggregate Tax, |
| | Quantity. | Towns | | | | Years for which | State | County | Road | R. R. | | Tax | Interest | Clerk's Fees due | Fees due for each | Clerk's Fees for | Interest and |
Cur. Nos. | Names of Owner. | | and | Section. Lot. | Twp. Block. | Range. | Taxes are due. | Tax. | Tax. | Tax. | Comp. | School Tax. | for | due to | at time of making | year at time of | making consolidated Tax | Clerk's Fees due | Remarks
| | | Additions. | | | | | | | | | __________________ | each | date. | consolidated | making consolidated | Books. | for all years. |
| | | | | | | | | | | | Dist. | Twp. | | Year. | | back tax books. | Tax Books. | | |
| | | | | | | | $ c | $ c | $ c | $ c | No. | No. | $ c | $ c | $ c | $ c | $ c | $ c | $ c |
| | Acres|100ths | | | | | | | | | | | | | | | | | | |
======================================================================================================================================================================================================================================================================================================================================
| Annie K. Burrough. | 19 | 20 | Pt. Out Lot 54 | | | | | | | | | | | | | | | | |
| | | | Survey 2199 | | | | 1894 | 1 05 | 1 05 | 84 | 1 68 | Cape. | 2 52 | 7 14 | 3 93 | 50 | | 25 | 11 82 |
| " | | | Same for | | | | 1895 | 1 05 | 1 26 | 84 | 1 68 | " | 2 10 | 6 93 | 2 98 | 35 | | 25 | 10 51 |
| Annie K. Burrough. | | | Same for | | | | 1896 | 1 05 | 1 26 | 84 | 1 68 | " | 2 52 | 7 35 | 2 28 | 25 | | 25 | 10 13 |
| " | | | Same for | | | | 1897 | 1 15 | 1 38 | 92 | 1 84 | " | 2 53 | 7 82 | 1 48 | 10 | | 25 | 9 65 |
| " | 25 | 00 | Pt. Out Lot 55 | | | | | | | | | | | | | | | | |
| | | | Survey 2199 | | | | 1894 | 2 55 | 2 55 | 2 04 | 4 08 | " | 6 12 | 17 34 | 9 54 | 50 | | 25 | 27 63 |
| " | | | Same | | | | 1895 | 2 55 | 3 06 | 2 04 | 4 08 | " | 5 10 | 16 83 | 7 24 | 35 | | 25 | 24 67 |
| " | | | Same | | | | 1896 | 2 55 | 3 06 | 2 04 | 4 08 | " | 6 12 | 17 85 | 5 53 | 25 | | 25 | 23 88 |
| " | | | Same | | | | 1897 | 2 80 | 3 36 | 2 24 | 4 48 | " | 6 16 | 19 04 | 3 62 | 10 | | 25 | 23 01 |
| Same | 27 | 00 | Pt. Out Lot 56 | | | | | | | | | | | | | | | | |
| | | | Survey 2199 | | | | 1894 | 3 60 | 3 60 | 2 88 | 5 76 | " | 8 64 | 24 48 | 13 46 | 50 | | 25 | 38 69 |
| " | | | Same | | | | 1895 | 3 60 | 4 32 | 2 88 | 5 76 | " | 7 20 | 23 76 | 10 21 | 35 | | 25 | 34 57 |
| " | | | Same | | | | 1896
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