State v. Frazer

• Decision Date: 29 June 1914
• Docket Number: No. 1254.,1254.
• Citation: 182 Mo. App. 277,168 S.W. 669
• Parties: STATE ex rel. TOWN OF COMMERCE v. FRAZER et al., County Judges.
• Court: Missouri Court of Appeals

168 S.W. 669

182 Mo. A. 277

STATE ex rel. TOWN OF COMMERCE v. FRAZER et al., County Judges.

No. 1254.

Springfield Court of Appeals. Missouri.

June 29, 1914.

COURTS (§ 231) — MISSOURI COURT OF APPEALS —JURISDICTION—REVENUE LAWS.

Under Const. art. 6, § 12, establishing the St. Louis Court of Appeals and vesting in the Supreme Court jurisdiction in cases involving the construction of the revenue laws, extended by the amendment of 1884 to such additional Court of Appeals as might be created, the determination of a mandamus proceeding by a town against a county for the apportionment of interest on money received by the county from the state on account of taxes derived from foreign insurance companies, involving the construction of revenue provisions (R. S. 1909, §§ 3805, 7100, 7103 and section 7099, as amended by Laws 1911, p. 283), was not within the jurisdiction of the Court of Appeals, and must be transferred to the Supreme Court.

Appeal from Circuit Court, Scott County; Frank Kelly, Judge.

Mandamus by the State of Missouri, on the reltaion of the Town of Commerce, Mo., against T. F. Frazer and others, as Judges of the County Court of Scott County. Judgment for defendants, and relator appeals. Cause transferred to the Supreme Court.

J. Henry Caruthers, of Cape Girardeau, for appellant. John McWilliams, of Benton, for respondents.

ROBERTSON, P. J.

This is a mandamus proceeding which has for its purpose to compel the judges of the county court of Scott county to make an order directing the clerk of that court to draw its warrant upon its treasurer in favor of the petitioner for $169.73, alleged to be due on account of interest realized by the county on money received by it from the state auditor on account of taxes derived from foreign insurance companies covering the year 1895 and subsequent years to and including the year 1911. The judgment of the circuit court was in favor of the defendants, and the plaintiff has appealed.

The trial was had upon an agreed statement of facts, to the effect that the county court had received from the state treasurer in the years named certain sums of money, upon which the county received interest to the amount of $169.73, going into the general road and bridge fund; that on the 8th day of February, 1912, the county court paid to said town of Commerce, upon a list of school children furnished by it, the said principal sums; that at no time prior to the date of said payment of said principal sums did the said ...