State v. Wabash, St. L. & P. Ry. Co.

• Decision Date: 06 December 1886
• Parties: STATE ex rel. SETZER v. WABASH, ST. L. & P. RY. CO.
• Court: Missouri Supreme Court

2 S.W. 275

90 Mo. 166

STATE ex rel. SETZER v. WABASH, ST. L. & P. RY. CO.

Supreme Court of Missouri.

December 6, 1886.

1. SCHOOLS AND SCHOOL-DISTRICTS — TAXES FOR BUILDING PURPOSES — RAILROAD COMPANIES.

Under the laws of Missouri school taxes cannot be levied on railroad property for building purposes, but only for school purposes proper.

2. WAYS — TAXATION TO REPAIR — PROPERTY WITHIN CORPORATE LIMITS — NON-RESIDENT PROPRIETORS — REV. ST. MO. §§ 5012, 6950.

Rev. St. Mo. §§ 5012 and 6950, must be construed so as to exempt from taxation for the repair of highways beyond the limits of towns, all property within any town, whether owned by residents or non-residents, although, literally taken, only the property of "persons residing within the corporate limits of such towns" is exempt.

Appeal from circuit court, Gentry county.

Action to recover school and road taxes assessed upon the property of the defendant. Judgment against defendant. Defendant appeals.

Patton & Cranor, for the State, etc. W. H. Blodgett, for appellant, Wabash, St. L. & P. Ry. Co.

HENRY, C. J.

The first question we are called upon to decide in this case is, has the plaintiff a right to recover $274.40, which is an amount of taxes assessed against defendant by the county court of Gentry county, based upon the building tax levied in the various school-districts of the county, the county court having included said building tax in the amount upon which the average rate of school tax was computed? The defendant paid the taxes assessed against it, except the above amount, and $5.21 road tax. From a judgment against the defendant this appeal is prosecuted. This precise question was involved and decided in the case of State v. Wabash, St. L. & P. Ry. Co., 83 Mo. 395, and we then held that, under the revenue law of this state, school taxes cannot be levied on railroad property for building school-houses, but only for school purposes proper; and we adhere to that opinion.

The second question relates to the liability of defendant to pay road taxes upon its real property situate in the town of McFall, an incorporated village in the county of Gentry. Section 5012, Rev. St., provides that "all persons residing within the corporate limits of such towns shall be exempt from working on roads without the corporate limits of said town, and from paying tax or fine relating to the same on property within such corporate limits." By section 5010 the board of trustees has power to locate and lay out...