State v. Merchants' Bank

CourtUnited States State Supreme Court of Missouri
Citation160 Mo. 640,61 S.W. 676
PartiesSTATE ex rel. MAHAN, Collector of Revenue, v. MERCHANTS' BANK OF JEFFERSON CITY.
Decision Date12 March 1901

Appeal from circuit court, Cole county; D. W. Shackleford, Judge.

Action by the state of Missouri, on relation of Thomas B. Mahan, collector of the revenue of Cole county, against the Merchants' Bank of Jefferson City. From a judgment in favor of plaintiff, defendant appeals. Reversed.

This is an action by the collector of Cole county to recover certain personal taxes, amounting to the sum of $237.83, claimed to be due the state and county for certain taxes for the year 1896, as follows: $47.57, state fund tax; $85.62, county fund tax; and $104.04, school fund tax. With respect to the property upon which the tax is supposed to be due, no information is given, either in the petition or tax bill upon which the action is based, except in the tax bill, in the column marked "Dolls.," are the figures "19,025"; and, because of the indefiniteness of the petition, defendant filed its motion to make it more definite and certain, which was overruled, and it duly excepted, but thereafter filed its answer, in which it denied all allegations in the petition except its incorporation. It then alleged that it had tendered to the plaintiff, collector, before the institution of this suit, all taxes legally assessed against it, and his refusal to receive anything less than the full amount thereof, whether legal or illegal, and demanded the payment of all taxes assessed against it; that he knew that the assessor's book and what he called a "back-tax bill" showed no property assessed against the defendant other than that for which defendant tendered the just and true amount assessed against it, but demanded of defendant a compromise assessment, with which defendant had nothing to do, but was a compromise made by the board of appeals, in violation of law, without authority, and in direct violation of the statute; that, under the statute, assessment against all incorporated banks should be made against the shareholders of such banks, and not against the banks themselves. The case was tried by the court. Upon the trial defendant objected to the introduction of any evidence, upon the ground that the petition fails to state a cause of action. The objection was overruled, and defendant duly excepted. Plaintiff then, over the objection of defendant, read in evidence the tax bill sued on, which is as follows:

Plaintiff then closed his case, whereupon defendant asked an instruction in the nature of a demurrer to the evidence, which was refused, and it excepted. Defendant then offered to prove by J. H. Diercks, its cashier, that he had paid to plaintiff all taxes assessed against the bank for the year 1896, which on a general objection by plaintiff was excluded, and defendant excepted. At the close of all the evidence, defendant asked an instruction in the nature of a demurrer thereto, which was refused, and it again excepted. Judgment was then rendered in favor of plaintiff for the sum of $316.65, from which defendant appeals.

Edwards & Edwards, for appellant. A. M. Hough, for respondent.

BURGESS, J. (after stating the facts).

On the trial plaintiff offered the tax bill in evidence, to which defendant objected upon the ground...

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44 cases
  • Stocker v. City of Richmond Heights
    • United States
    • Missouri Court of Appeals
    • November 7, 1939
    ...Light Co., 311 Mo. 369, 279 S.W. 43; Sperry v. Hurd, 267 Mo. 628, 185 S.W. 170; Burnett v. Hudson (Mo.), 228 S.W. 462; Mahan v. Merchants' Bank, 160 Mo. 640, 61 S.W. 676.] Error is assigned by defendant for the refusal of its instruction in the nature of a demurrer to the evidence The assig......
  • State ex rel. to Use of Bay v. Citizens State Bank
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  • State ex rel. and to Use of Brancato v. Trimble
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    • Missouri Supreme Court
    • March 27, 1929
    ... ... was waived when they answered over and went to trial upon the ... merits. [Sauter v. Leveridge, 103 Mo. 615; State ... ex rel. v. Bank, 160 Mo. 640; Dakan v. Chase & Son ... Mercantile Co., 197 Mo. 238; Ewing v. Vernon ... County, 216 Mo. 681.] ...          "In ... the ... ...
  • State ex rel. Brancato v. Trimble
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    • Missouri Supreme Court
    • March 27, 1929
    ... ... This point was waived when they answered over and went to trial upon the merits. [Sauter v. Leveridge, 103 Mo. 615; State ex rel. v. Bank, 160 Mo. 640; Dakan v. Chase & Son Mercantile Co., 197 Mo. 238; Ewing v. Vernon County, 216 Mo. 681.] ...         "In the main opinion in the ... ...
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