The State ex rel. Hamilton v. Brown
Decision Date | 24 February 1903 |
Parties | THE STATE ex rel. HAMILTON, Appellant, v. BROWN, Collector, etc |
Court | Missouri Supreme Court |
Appeal from Lincoln Circuit Court. -- Hon. E. M. Hughes, Judge.
Affirmed.
Martin & Woolfolk for appellant.
(1) The property of the minor was under the control and dominion of his guardian and curator. No one else was under obligation for the preservation and care, or responsible for its waste or destruction, and no other person had authority to collect loan or change the character of the personal estate without an order of court, and no one but the guardian and curator could be assessed with the property or become liable for the taxes thereon. Tousey v. Bell, 23 Ind. 423; Smith v. Macon, 20 Ark. 17; Payson v Tufts, 13 Mass. 493; Baldwin v. Fitchburg, 8 Peck 494; State v. Carson, 13 A. 265. Personal property is presumed to be at the domicile of the owner, but this presumption is dispelled whenever the facts show its location elsewhere. Railroad v. Cass Co., 53 Mo. 17; Taylor v. St. Louis, 47 Mo. 594; State ex rel v. County Court, 69 Mo. 454; Corn v. City of Cameron, 19 Mo.App. 573; McDaniel v. Bard, 17 Mo.App. 545. (2) The guardian and curator is the legal owner of the estate for the purposes of taxation. State ex rel. v. Burr, 143 Mo. 209. (3) Mandamus is the only adequate and complete remedy. Mandamus in proceedings analogous to this have often been sustained by the appellate courts. State ex rel. v. Schnecko, 11 Mo.App. 165; State ex rel. v. Burkhardt, 59 Mo. 75; State ex rel. v. Dougherty, 45 Mo. 294; State ex rel. v. Secretary of State, 33 Mo. 293; School Dist. v. Gooding, 120 Mo. 67; State ex rel. v. Riley, 85 Mo. 156. The order which the county court made can not affect the right of the petitioner. It was made without notice to him, and upon every principle of law is void for that reason. State v. Byers, 67 Mo. 706; Petition of Powers et al., 52 Mo. 218.
Geo. T. Dunn and Norton, Avery & Young for respondent.
On December 9, 1898, the appellant presented his petition to the judge in chambers and an alternative writ of mandamus was issued. The petition was in substance as follows:
George A. Hamilton alleges that he was the curator of Charles M. Hamilton, and that he, the curator, was a resident of school district No. 2, township 49, range 1 east. That he was appointed curator in 1888 and had charge of all the minor's personal property, that the same was in notes, moneys, bonds, and he, the curator, at all times kept these securities at his residence in said district No. 2, and before the year 1897 the property had always been assessed and taxes paid in school district No. 2. That in 1897 the assessor assessed the same and located it in said district No. 2, but that the county clerk in making up the school tax book extended it in school district No. 4, township 49, range 1 west, and delivered the same to the collector, and that the collector was then threatening to collect the taxes as shown by said school tax book as per estimate of said school district No. 4. That the rate of taxes in said district No. 2 is 40 cents and in said district No. 4 is 100 cents on the $ 100. That the collector is in legal possession of said school tax book so erroneously made by the said county clerk, and is attempting to collect the taxes as extended by the clerk and if he is not prevented he will collect the same and pay it into the county treasury to the credit of said district No. 4. A tender is then pleaded of all the taxes shown by said taxbill except the school tax, and a tender of 40 cents on the $ 100 as school tax. The prayer of the petition is for a writ of mandamus against said collector commanding him to accept and receive the amount so tendered according to the estimate furnished by district No. 2, and that when so paid the respondent be required to pay the school tax so collected into the treasury to the credit of school district No. 2.
The alternative writ was issued and the respondent first filed a demurrer on the grounds that the statement in the petition did not warrant the relief prayed for. This was overruled and the respondent at the time excepted. Respondent then filed his answer, which was as follows, in substance:
Your respondent for reason why he should not obey the commands of the said alternative writ states, that he is collector of Lincoln county, and that George A. Hamilton is curator of the estate of Charles M. Hamilton, a minor; that the school tax book under authority of which he is demanding and collecting these taxes was duly certified to him by the clerk of the county court of Lincoln county, and received by him. That the same charges the said Charles M. Hamilton with the school tax as assessed in school district No. 4, township 49, range 1 west, at the rate of 100 cents on the $ 100, and that this respondent had no authority to alter or in any way change the said school tax book and it is his duty as collector to collect the taxes as assessed therein.
The respondent further says that this court has no jurisdiction by writ of mandamus to compel him to change or in anywise alter the assessment as certified to by the said county clerk, and if there is any error in the assessment that the county clerk alone, under the authority of the county court or by proceedings brought against him, has authority to hear and alter such erroneous assessment and that this court has no jurisdiction in this action. It is further alleged that the petition or alternative writ does not show that the minor, Charles M. Hamilton, at the time the writ was sued out or at any time theretofore was a resident of school district No. 2. He alleges that at the time the assessment was made he was a resident of district No. 4. Denies that the money should be paid to district No. 2 and denies all and every other allegation in the petition or alternative writ not specially admitted.
Upon an examination of the record, we find the facts as stated by the trial judge in his written opinion substantially correct. At least, the difference as to the facts as stated by relator and the trial judge have no material bearing upon the legal questions involved in this controversy. Hence we adopt the statement of the trial judge as to the facts.
Upon a full hearing of the application for "writ of mandamus" in this cause, to compel the collector to receive the taxes according to the rate of taxation in school district No. 2, and pay the amount so collected from relator into the treasury to the credit of school district No. 2, the writ was denied and judgment for costs in favor of defendant and against the plaintiff. From this judgment, plaintiff appeals to this court, to the end that this court may review the action of the trial court. The trial court in a written opinion filed in this cause, said, upon the subject as to the remedy sought:
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