State v. Kansas City, St. J. & C. B. R. Co.

• Citation: 116 Mo. 15,22 S.W. 611
• Parties: STATE ex rel. ALLEN, Tax Collector, v. KANSAS CITY, ST. J. & C. B. R. CO.
• Decision Date: 16 May 1893
• Court: United States State Supreme Court of Missouri

22 S.W. 611

116 Mo. 15

STATE ex rel. ALLEN, Tax Collector, v. KANSAS CITY, ST. J. & C. B. R. CO.

Supreme Court of Missouri, Division No. 2.

May 16, 1893.

COUNTY TAXES — AMOUNT OF TAXABLE PROPERTY — MERCHANTS' STATEMENTS.

Const. art. 10, § 11, provides that for county purposes the annual rate of taxation on property, in counties having $6,000,000 and under $10,000,000, shall not exceed 40 cents on the $100, the rate to be ascertained by the amount of taxable property therein "according to the last assessment for state and county purposes." Rev. St. 1889, § 6896 et seq., require merchants to file sworn statements on the first Monday in June in each year, showing the greatest amount of goods on hand at any time between the first Monday in March and the first Monday in June next preceding, and upon this statement a tax is directly levied. Held that, as the merchants' goods and stock in trade never go on the assessor's books, such property is not to be considered in determining the amount of taxable property in the county.

Appeal from circuit court, Holt county; Cyrus A. Anthony, Judge.

Action by the state of Missouri, at the relation of George H. Allen, collector of taxes for Holt county, against the Kansas City, St. Joseph & Council Bluffs Railroad Company. From a judgment for plaintiff, defendant appeals. Affirmed.

John D. Strong, for appellant. John Kennish and S. F. O'Fallon, for respondent.

BURGESS, J.

This is an action by the collector of Holt county, and against the defendant, for taxes for the year 1888, alleged to be delinquent. The petition is in the usual form. The whole amount alleged in the petition to be due and unpaid was $1,050.73, the items being as follows:

                For state purposes............. $      01
                For county purposes............    599 75
                For school purposes............    450 97
                                                _________
                   Total ...................... $1,050 73
                

The defendant's answer was a general denial. The cause was tried by the court without a jury, and a judgment was rendered for the plaintiff as to the item of county revenue, which is the only issue in this appeal. Plaintiff introduced in evidence the railroad tax book of Holt county, Mo., for the year 1888, which shows that the total valuation of defendant's property in said county, subject to taxation, for said year, was $577,474.87; that the valuation of all property owned by defendant in certain incorporated towns and cities in said county, for 1888, for county and road purposes, was $2,887.42; and that defendant paid of said amount the sum of $2,287.67, leaving a balance of county and road taxes delinquent, as shown by said railroad tax book, of $599.75. The defendant paid 40 cents on the $100 valuation on all property owned by it in said county outside certain incorporated cities and towns, and 30 cents on the $100 valuation on all its property situated in said cities and towns, and refused to pay 10 cents on the $100 valuation on all property owned by it outside of said cities and towns and on all its property in said cities and towns. The evidence showed that the county court of Holt county, at the May term, 1888, found it necessary to levy 50 cents on the $100 valuation for county and road purposes, and made the levy at that rate, and on August 11, 1888, ordered the taxes extended on railroad assessment at same rate. Defendant contends that the rate of 50 cents on the $100 valuation is illegal, for the reason that the taxable property of Holt county for the year 1888 was greater than $6,000,000, and that the county court for said year was only authorized to make a levy of 40 cents on the $100 valuation. The plaintiff contends that the taxable property in said county for said year, as shown by the last assessment for state and county purposes, was less than $6,000,000, and that the county court was authorized to make a levy of 50 cents on the $100 valuation for county purposes. The land tax book for the year 1888, introduced in evidence, shows the assessed valuation of real estate for said year to be $3,265,755; the personalty tax book for the year 1888 shows the assessed valuation of personal property in said county to be $1,982,555; the railroad tax book shows the total valuation of all railroad property for 1888, as assessed by state board in said county, was $577,174.87; and total valuation of telegraph property for 1888, as assessed by state board, was $7,174.35; showing that the total valuation of the taxable property in said county for the year 1888, according to the last assessment for state and county purposes, to be less than $6,000,000. viz. $5,832,959.22. The defendant contends that, in determining whether the taxable property of the county amounts to $6,000,000 or less, the statements of merchants should be considered and counted, and introduced in evidence the merchants' tax book for 1888, showing that the total valuation of merchants' stocks for said year was $186,875. There was no evidence of the valuation of merchants' stocks in said county for the year 1887, or for any other year than 1888. The plaintiff contends that merchants statements are not a part of the assessment, and should not be counted in ascertaining the valuation of the property of the county, for the purpose of fixing the rate of taxation. Plaintiff introduced evidence, showing that $100 would be a reasonable attorney fee in this cause. The court found that the rate of 50 cents on the $100 was legal, and rendered judgment for the amount found delinquent for county purposes, except $22.24, (being 10 cents road taxes on certain cities and towns on a valuation of $22,246.50;) also for $75.07 interest, and $100 attorney fee, and $29.85 for costs and commission, from which judgment defendant appealed.

At the request of plaintiff the court declared the law to be as follows: "The court declares the law to be that the county court of Holt county, after the assessor's book had been corrected and adjusted according to law, had the right, at the May...