State v. Holland

• Decision Date: 15 February 1905
• Citation: 85 S.W. 356,186 Mo. 222
• Parties: STATE ex rel. SONS, County Collector, v. HOLLAND.
• Court: Missouri Supreme Court

85 S.W. 356

186 Mo. 222

STATE ex rel. SONS, County Collector, v. HOLLAND.

Supreme Court of Missouri, Division No. 1.

February 15, 1905.

APPEAL—CONSTRUCTION OF REVENUE LAWS— JURISDICTION.

A question as to the sufficiency of the cause of action as filed before a justice of the peace in an action to recover a delinquent poll tax of $3 does not involve a construction of the revenue laws, so as to bring the cause within the appellate jurisdiction of the 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...