State v. Holland

Decision Date15 February 1905
PartiesSTATE ex rel. SONS, County Collector, v. HOLLAND.
CourtMissouri Supreme Court

Appeal from Circuit Court, Barry County; H. C. Pepper, Judge.

Action by the state, on relation of H. P. Sons, collector of revenue of Barry county, Mo., against John Holland. From a judgment dismissing the cause, the plaintiff appeals. Transferred to the St. Louis Court of Appeals.

E. C. Frost, for appellant. Davis & Steele, for respondent.

MARSHALL, J.

This is an action to recover a delinquent poll tax of $3 for the year 1900, due to Capp's Creek road district, in Barry county. It was begun on April 3, 1901, by B. D. West, the constable of Capp's Creek township, filing with the justice of the peace of said township a list of the delinquent poll taxes, duly certified by the collector of said county, which showed some 40 delinquents—the defendant among the number. The justice did not mark the delinquent list "Filed"he says he forgot to so mark it—but, of his own motion, he made out and filed the following statement: "Account against John Holland for $3.00 delinquent poll tax at Capp's Creek road district. Filed April 3d, 1901. W. D. McMillan, J. P." A summons was issued, and on the return day the parties appeared and tried the case. The justice rendered judgment for the plaintiff on the 17th of April, 1901, and the defendant appealed to the circuit court on April 26, 1901. On the 10th of February, 1902, the plaintiff filed in the circuit court the collector's verified list of delinquent polltax payers. On the same day the defendant filed a motion to dismiss the cause on the ground that the circuit court had no jurisdiction over the subject-matter or of the person of the defendant, for the reason that no cause of action was filed with the justice of the peace, and no cause of action is stated in the cause. On the same day the plaintiff filed an amended statement in the circuit court, as follows: "H. P. Sons, Collector of Barry County, Mo., to the use of Capp's Creek Township Road District, Plaintiff, vs. John Holland, Defendant. Plaintiff, for amended statement, says that the...

To continue reading

Request your trial
9 cases
  • State ex inf. Mallett ex rel. Womack v. City of Joplin
    • United States
    • United States State Supreme Court of Missouri
    • June 12, 1933
    ...... 39946,. 252 S.W. 404; St. Louis v. Railway, 174 S.W. 94;. Winter v. Kirkwood, 296 S.W. 232; Hislop v. Joplin, 250 Mo. 599; 1 McQuillin, Municipal. Corporations, p. 598, sec. 265; State ex rel. Morgan v. Hemenway, 272 Mo. 203; State ex rel. Sons v. Holland, 186 Mo. 222; Copeland v. St. Joseph, . 126 Mo. 433; St. Louis v. Ry. Co., 263 Mo. 456; Sec. 6843, R. S. 1929; State ex rel. v. Kansas City, 233. Mo. 218; State ex inf. v. Maplewood, 193 S.W. 990. (3) Proof. of the adoption of the ordinance of annexation and of its. ratification by the ......
  • State ex Inf. Mallett v. Joplin
    • United States
    • United States State Supreme Court of Missouri
    • June 12, 1933
    ...Joplin, 250 Mo. 599; 1 McQuillin, Municipal Corporations, p. 598, sec. 265; State ex rel. Morgan v. Hemenway, 272 Mo. 203; State ex rel. Sons v. Holland, 186 Mo. 222; Copeland v. St. Joseph, 126 Mo. 433; St. Louis v. Ry. Co., 263 Mo. 456; Sec. 6843, R.S. 1929; State ex rel. v. Kansas City, ......
  • State v. Adkins
    • United States
    • United States State Supreme Court of Missouri
    • May 31, 1909
    ...on the theory the construction of the revenue laws was involved as held by the Court of Appeals. However, in State ex rel. v. Holland, 186 Mo. 222, 85 S. W. 356, another poll-tax case, we declined jurisdiction. This, on the theory that the only question involved was one of practice, viz., t......
  • State ex rel. Crawford County R-II School Dist. v. Bouse, R-II
    • United States
    • Court of Appeal of Missouri (US)
    • August 20, 1979
    ...S.W. at 1093, and "with some doubt and hesitation," Adkins at 1093, this court concludes that it has jurisdiction. See State v. Holland, 186 Mo. 222, 85 S.W. 356 (1905); see also Hermel, Inc. v. State Tax Commission, 564 S.W.2d 888, 897 (Mo. banc On March 22, 1976, William J. Graham, a land......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT