State v. Hawkins

CourtUnited States State Supreme Court of Missouri
Writing for the CourtGantt
Citation70 S.W. 119,169 Mo. 615
Decision Date27 October 1902
PartiesSTATE ex rel. SHANNON COUNTY v. HAWKINS et al.
70 S.W. 119
169 Mo. 615
STATE ex rel. SHANNON COUNTY
v.
HAWKINS et al.
Supreme Court of Missouri, Division No. 2.
October 27, 1902.

TAX COLLECTOR'S ACCOUNT — SETTLEMENT — CONCLUSIVENESS — COMPENSATION — BACK TAXES.

1. Where the annual account of a tax collector was settled in the county court for a certain year with full knowledge of his claim for certain commissions for back taxes collected in that year, which the court allowed, the settlement is conclusive in a subsequent action by the county to recover such allowance, in the absence of fraud, collusion, or mistake.

2. Rev. St. 1899, § 9260, declares that the collector of taxes shall receive as full compensation for collecting the revenue, except back taxes, the following commissions and no more, and provides a commission of 5 per cent. in certain counties. Section 9309 declares that fees shall be allowed to the collector for collecting back taxes of 4 per cent. on all sums collected, to be taxed as costs to the party redeeming the land. Held, that the fees provided for the collection of back taxes by section 9309 were additional compensation to the collector for collecting such taxes, and that he was not precluded from claiming them by section 9260.

Appeal from circuit court, Shannon county; W. N. Evans, Judge.

Action by the state, on the relation of Shannon county, against Andrew J. Hawkins and others to recover taxes alleged to have been unaccounted for by Hawkins as collector. From a judgment of the circuit court reversing a decision of the county court in favor of plaintiff, it appeals. Affirmed.

W. R. Shuck and Jas. Orchard, for appellant. L. B. Shuck and W. J. Orr, for respondents.

GANTT, J.


This appeal is properly lodged in this court because it involves the construction of the revenue laws of this state, and because the county of Shannon is also a party to the action. The action is on the bond of the county collector to recover the penalty of his bond, $30,000, to be satisfied by an execution for $420.27, which sum the petition

70 S.W. 120

charges the collector failed and refused to account for at his final and surrendering settlement of revenues by him collected in 1897 and 1898. The answer denied all the allegations of the petition, and affirmatively pleaded a final settlement in 1898 of his accounts as collector for 1897, and its approval by the court, and that in 1899 he submitted and filed with the county court his settlement for the year 1898, and paid into the county treasury all moneys due from him as collector.

1. This action requires at our hands a construction of sections 7640, 7688, Rev. St. 1889, now 9260, 9309, Rev. St. 1899. Defendant Hawkins was elected in 1896, and was collector of revenue for Shannon county for 1897 and 1898. Subdivision 5, § 7640, Rev. St. 1889, governs the amount of commissions allowed the collector of Shannon county for those years. Owing to the amount of revenue collected, he was entitled to a commission of 5 per cent. on all current taxes for these years, which amount he was authorized to deduct from the amount of revenue collected for those years, and required to pay the balance...

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9 practice notes
  • Kansas City v. Halvorson, No. 38611.
    • United States
    • United States State Supreme Court of Missouri
    • December 6, 1943
    ...v. Bowman, 133 S.W. (2d) 324; Lawson v. Cunningham, 275 Mo. 128, 204 S.W. 1100; Hector v. Mann, 225 Mo. 228; State ex rel. v. Hawkins, 169 Mo. 615, 70 S.W. 119; Moore v. McCullough, 8 Mo. 401; Kronenberger v. Binz, 56 Mo. 122; Quinlan v. Keiser, 66 Mo. 605; Marmon v. Waller, 53 Mo. App. 610......
  • Lamar Tp. v. City of Lamar, No. 18020.
    • United States
    • United States State Supreme Court of Missouri
    • July 14, 1914
    ...the case involves a construction of the revenue laws. State ex rel, v. Adkins, 221 Mo. 112, 119 S. W. 1091; State ex rel. v. Hawkins, 169 Mo. 615, 70 S. W. 119; St. Louis & San Francisco Railroad Co. v. Gracy, 126 Mo. 472, 29 S. W. 579; Morrow v. Surber, 97 Mo. 155, 11 S. W. 48. The lea......
  • State v. Thompson, No. 34118.
    • United States
    • United States State Supreme Court of Missouri
    • July 10, 1935
    ...the legislative committee's settlement, the respondents cite: Holt v. Rea, 330 Mo. 1237, 1241, 52 S.W.(2d) 877; State ex rel. v. Hawkins, 169 Mo. 615, 619, 70 S. W. 119; Corbin v. Adair County, 171 Mo. 385, 389, 71 S. W. 674; Scott County v. Leftwich, 145 Mo. 26, 34, 46 S. W. 963; Hethcock ......
  • Gilbert v. Malan, No. 18791.
    • United States
    • Court of Appeal of Missouri (US)
    • January 11, 1937
    ...officers are regular and that they do their duty until it is otherwise shown. [22 C.J. 135, 136; State ex rel., Shannon Co. v. Hawkins, 169 Mo. 615, 70 S.W. 119; State ex rel., School District No. 1 v. Andrae, 216 Mo. 617, 116 S.W. 561; Chlanda v. St. Louis Transit Co., 213 Mo. 244, 112 S.W......
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13 cases
  • Kansas City v. Halvorson, No. 38611.
    • United States
    • United States State Supreme Court of Missouri
    • December 6, 1943
    ...v. Bowman, 133 S.W. (2d) 324; Lawson v. Cunningham, 275 Mo. 128, 204 S.W. 1100; Hector v. Mann, 225 Mo. 228; State ex rel. v. Hawkins, 169 Mo. 615, 70 S.W. 119; Moore v. McCullough, 8 Mo. 401; Kronenberger v. Binz, 56 Mo. 122; Quinlan v. Keiser, 66 Mo. 605; Marmon v. Waller, 53 Mo. App. 610......
  • Bell v. State, 216
    • United States
    • Supreme Court of Arkansas
    • November 8, 1915
    ...51; 2 Ia. 270, 275; 102 N.W. 885; Const. Ark., art. 7, § 12; 101 Ark. 238. 3. The proceedings are not void for informality. 53 P. 563; 169 Mo. 615; 176 S.W. 165. 4. The court had authority to try Bell in the second case. Kirby's Dig., § 1532; 2 Ark. 230. 5. The motion to quash the special v......
  • Lamar Tp. v. City of Lamar, No. 18020.
    • United States
    • United States State Supreme Court of Missouri
    • July 14, 1914
    ...the case involves a construction of the revenue laws. State ex rel, v. Adkins, 221 Mo. 112, 119 S. W. 1091; State ex rel. v. Hawkins, 169 Mo. 615, 70 S. W. 119; St. Louis & San Francisco Railroad Co. v. Gracy, 126 Mo. 472, 29 S. W. 579; Morrow v. Surber, 97 Mo. 155, 11 S. W. 48. The learned......
  • State v. Ludwig, No. 45746
    • United States
    • Missouri Supreme Court
    • March 9, 1959
    ...129, 138, 22 S.W. 476, 478; State ex rel. Lawrence County v. Shipman, 125 Mo. 436, 28 S.W. 842; State ex rel. Shannon County v. Hawkins, 169 Mo. 615, 70 S.W. 119; Hethcock v. Crawford County, 200 Mo. 170, 98 S.W. 582. While the action was between political subdivisions, not against the offi......
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