State v. Welch

Decision Date31 July 1859
Citation28 Mo. 600
PartiesTHE STATE, Appellant, v. WELCH, Respondent.
CourtMissouri Supreme Court

1. In an indictment founded on the fifteenth section of the second article of the revenue act of 1857, (Sess. Acts, 1857, Adj. Sess. p. 79,) for delivering to the assessor a false and fraudulent list of taxable property, it must appear in what respect the list delivered is false and fraudulent; the indictment must set out, in terms of general description at least, the taxable property owned by the defendant and fraudulently omitted in the list delivered.

Appeal from Webster Circuit Court.

The indictment in this case is as follows: “The grand jurors for, &c., &c., present that David Welch, late of, &c., on, &c., at, &c., did then and there, when required by one of the assessors in and for the county of Webster, unlawfully fail to give a true list of all his taxable property as required by law, contrary to the form,” &c. By the second count of the indictment it is charged that the defendant “did unlawfully deliver to the assessor a false and fraudulent list of his taxable property contrary to the form of the statute,” & c. The court quashed this indictment on motion of the defendant.

E. B. Ewing, (attorney general,) for the State.

I. The indictment follows the statute and sets forth every fact and circumstance essential to an offence. It is sufficient to charge the offence in the words of the statute. (1 Chitt. C. L. 218; 7 Pet. 142.)

RICHARDSON, Judge, delivered the opinion of the court.

The indictment in this case was intended to be framed on the fifteenth section of the second article of the revenue act of 1857; (Adj. Sess. 1857, p. 79;) which is as follows: “If any person shall deliver to the assessor any false or fraudulent list, the property therein specified, and all that ought to have been listed therein, shall be taxed triple, and the offender shall moreover be subject to indictment for the fraud, and may be fined in any sum not exceeding five hundred dollars.”

The second count of the indictment is bad, because it does not allege in what respect the list of taxable property delivered to the assessor by the defendant was false or fraudulent; and the first count is defective for the same reason, and also because it is not averred that the act or omission of the defendant was fraudulent. The indictment ought to set out, in terms of general description at least, the taxable property owned by the defendant and fraudulently omitted in the list delivered to...

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7 cases
  • State v. Miner
    • United States
    • Missouri Supreme Court
    • March 7, 1911
    ...the section which defines the crime. 2. The place kept is not alleged. State v. McLaughlin, 160 Mo. 40; Wheat v. State, 6 Mo. 455; State v. Welsh, 28 Mo. 600; State v. Hogan, 31 Mo. 340; State Wacker, 16 Mo.App. 420. 3. The indictment is a mere copy of a statute which does not individuate t......
  • The State v. Hunt
    • United States
    • Missouri Supreme Court
    • July 3, 1905
    ...6 Mo. 455; State v. Hogan, 31 Mo. 340; State v. Jones, 68 Mo. 197; McGary v. People, 46 N.Y. 153; Stratton v. State, 13 Ark. 688; State v. Welch, 28 Mo. 600; State Krueger, 47 Mo. 530; State v. Rockforde, 52 Mo. 199; State v. Maupin, 57 Mo. 205; State v. Raymond, 54 Mo.App. 425; State v. St......
  • The State ex rel. Ward v. Atchison
    • United States
    • Missouri Supreme Court
    • March 18, 1903
    ... ... indictment founded on section 9150, in order to be good, must ... allege in substance that it was a false and fraudulent list ... of taxable property; also give in general terms at least, a ... description of the property omitted from the list. State ... v. Welch, 28 Mo. 600. Also that the party charged made ... such list with the intent to defraud. State v ... Foulks, 57 Mo. 461. The section is not an infraction of ... the Constitution by reason of constituting the board of ... equalization a tribunal for the purpose of determining as to ... the ... ...
  • The Albany Mutual Building Association v. The City of Laramie
    • United States
    • Wyoming Supreme Court
    • August 16, 1901
    ...54 Ill.App. 101; Hartford v. Champion, 58 Conn. 268; Berry v. State, 10 Tex. App., 315; Burns v. State (Ind.), 31 N. E., 547; State v. Welsh, 28 Mo. 600.) By election of the company it has all the powers conferred by the general incorporation laws. The resolution of acceptance of the law of......
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