Ward v. Board of Equalization

• Court: Missouri Supreme Court
• Writing for the Court: Burgess
• Citation: Ward v. Board of Equalization, 135 Mo. 309, 36 S.W. 648 (Mo. 1896)
• Decision Date: 30 June 1896
• Parties: WARD v. BOARD OF EQUALIZATION OF GENTRY COUNTY.

36 S.W. 648

135 Mo. 309

WARD v. BOARD OF EQUALIZATION OF GENTRY COUNTY.

Supreme Court of Missouri, Division No. 2.

June 30, 1896.

CERTIORARI — REVIEW — TAXATION OF BANKS — CONSTITUTIONAL LAW — TITLE OF ACT.

1. On certiorari there can be reviewed only such matters as appear from the face of the record brought up by the writ, and which go to the jurisdiction of the tribunal to which the writ is sued out.

2. That petitioner, on certiorari to the board of equalization, is permitted to read in evidence, without objection, from a so-called bill of exceptions, signed by the members of the board and purporting to contain the evidence adduced by him before it, and its action thereon, does not make it part of the record.

3. The exclusion of testimony cannot be considered unless called to the attention of the lower court by motion for new trial.

4. Act April 1, 1891, providing that the president of a bank shall deliver to the assessor a list of shares held therein, with the face value thereof, and a statement of all reserve funds, undivided profits, premiums, or earnings, and all other values belonging to it, and such statement shall, for purposes of taxation, be treated as that amount of money, less the taxable value of the real estate and fixtures, subject to the right of the parties in interest to show the impairment of such shares before the board of equalization, does not violate Const. art. 10, § 4, providing that "all property subject to taxation shall be taxed according to its value," though Rev. St. 1889, § 7518, gives power to the board of equalization to hear complaints and equalize the valuation and assessments on all real and personal property.

5. Act April 1, 1891, entitled "An act to amend article 2 of chapter 138, Revised Statutes of 1889, entitled `The assessment and collection of the revenue'" complies with Const. art. 4, § 28, requiring the subject of an act to be clearly set forth in its title; everything in the act being germane to the assessment and collection of the revenues.

Appeal from circuit court, Gentry county; C. A. Anthony, Judge.

Certiorari by George Ward to the board of equalization of Gentry county. Proceedings dismissed. Petitioner appeals. Affirmed.

C. H. S. Goodman and J. W. Sullinger, for appellant. W. F. Dalbey and McCullough & Peery, for respondent.

BURGESS, J.

The petitioner sued out of the circuit court of Gentry county a writ of certiorari, directed to the board of equalization of that county, for the purpose of reviewing the record of said board in the matter of the assessment of the First National Bank of King City, in said county, in which said bank the petitioner, Ward, is a stockholder. On a hearing in the circuit court the proceedings were dismissed, and the petitioner appealed. By the writ, which was issued on the 27th day of October, 1893, the board was commanded to send up a transcript of the record of its proceedings, and also the original assessment list filed with the assessor by the cashier or chief officer of the bank.

The original assessment list called for in the writ is as follows:

  List of taxable property belonging to or under the
                control of First National Bank of King City, Gentry
                county, state of Missouri, on the first day of June, 1892
                                                            Valuation
                Amount of capital............................$50,000 00
                Amount of surplus or reserve.................  9,500 00
                Amount of undivided profits, premiums, or
                  earnings...................................    374 99
                                                             __________
                                                              59,874 99
                Less real estate and furniture and fixtures.  17,720 00
                                                             __________
                                                              42,154 99
                Less one-half or 50 per cent. to place on same
                  basis of other personal property............21,077 49
                                                             __________
                                                             $21,077 50
                          Description of Real Estate owned by
                  Lot 11 and lots 13, 14, 15 and 16, block 3, Carter's 2nd
                addition to King City, Mo., except 40 × 70 feet out of S. W
                corner of said lots 13, 14, 15 and 16
                   Names of Stockholders.           No.        Valuation.
                                                  Shares.       Dollars.
                J. H. Ward..................       187           7,954         Ellis Co., Kansas.
                D. Bonham...................        10             420         Andrew Co., Mo.
                George Ward.................       187           7,954         Gentry Co., "
                J. H. & Geo. Ward...........        10             420           "    Do
                Chise Bland.................        10             420           "    Do
                A. T. Gantz.................        10             420           "    Do
                E. E. Blacklock.............        10             420           "    Do
                Wm. Mobley..................        10             420           "    Do
                Peter Hammer................        10             420           "    Do
                K. McKinney.................         5             210           "    Do
                T. A. McKinney..............        10             420           "    Do
                J. B. Harper................        10             420          Dekalb Co., Mo.
                M. W. Cornett...............        10             420           "    Do
                E. E. Talbot................         1              42          Jackson Co., Mo.
                John Sherman................        10             420          Andrew Co., Mo.
                James O'Malley..............        10             420          Gentry Co., Mo.
                                                   ___         _______
                Total No. of Shares.               500         $21,000
                

  The value of the stock of the bank for taxation, is
                made by deducting from the capital — First, the real estate,
                furniture, and fixtures; 2nd, from the amount then
                left 50 per cent. or one-half is taken to place the stock on
                the same basis or on equality with other personal property.
                State of Missouri, |
                                    > ss.
                County of Gentry,  |
                  George Ward, Cashier 1st Nat. Bk. of King City, Mo.,
                being duly sworn, states upon his oath that the cash
                value of all the shares of stock of the First National
                Bank of King City. Mo., including all reserve funds, undivided
                profits, premiums or earnings, and all values of
                property belonging to said corporation, was on the first
                day of June, 1892, forty-two dollars per share, as per
                statement and explanation above.
                                                   George Ward, Cashier.
                  Subscribed and sworn to before me, this 27th day of
                Dec., 1892.                       J. D. Pelly, Assessor.
                                                      By George W. Hunter.
                

The record of the board of equalization is as follows:

"In the county board of equalization of said county, on the 6th day of April, 1893, the following, among other, proceedings were had, to wit: Ordered that, for the purpose of taxation, the statement of shares of stock, together with the statement of reserve funds, undivided profits, premiums or earnings, and other values, delivered to or furnished the assessor by the chief officers of the several banks in Gentry county be treated as that amount of money less the taxable value of real estate and fixtures belonging to said banks, respectively, and the county clerk is hereby directed to extend all taxes levied against said banks on the valuations that are hereby fixed as follows, in accordance with the above: Bank of Stanberry, $13,438; Farmers' Bank of King City, $16,887; Farmers' & Mechanics' Bank, $14,000; Farmers' Bank of McFall, $16,528; First National Bank of King City, $42,155; Gentry County Bank, $29,000; Bank of Albany, $19,849; Commercial Bank of Stanberry, $10,000, — and in addition thereto the taxable value of real estate and fixtures belonging to said banks, respectively, which taxable value of real estate and fixtures is hereby fixed at forty per cent. of the valuation of said real estate and fixtures as returned by said banks to the assessor, and the county clerk is directed to enter such assessment thus made upon the land assessment book for the year 1893, and extend the taxes against said valuation as against others."

"In the county board of equalization of said county, on the 6th day of April, 1893, the following, among other, proceedings were had, to wit: Ordered that the secretary give notice through the mail of the fact to all persons owning or controlling property the assessed valuation of which has been raised by this board, specifying the property and the amount raised, and that said board will on the fourth Monday in ____, 1893, to hear reasons, if any may be given, why such increase should not be made."

"In the county board of equalization of said county, on the 24th day of April, 1893, the following, among other, proceedings were had, to wit: Now appear the following named banks, the First National Bank of King City, the Farmers' Bank of King City, the Farmers' & Mechanics' Bank of Stanberry, the Bank of Stanberry, the Bank of Albany, the Gentry County Bank, the Commercial Bank of Stanberry, and Farmers' Bank of McFall, by their attorneys, C. H. S. Goodman and J. W. Sullinger, and move the board to continue the hearing of their respective appeals until Saturday, the 29th day of April, 1893, which motion the board, after consideration, sustains, and the hearing of said appeals is hereby adjourned accordingly."

"In the county board of equalization of said county, on the 29th day of April, 1893, the following, among other, proceedings were had, to wit: The matter of the assessment, based on the list delivered to the assessor by the principal officers of the following named banks to wit, the Bank of Albany, ...