Ward v. Board of Equalization

CourtUnited States State Supreme Court of Missouri
Writing for the CourtBurgess
Citation135 Mo. 309,36 S.W. 648
Decision Date30 June 1896
PartiesWARD 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

36 S.W. 649

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,...

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25 practice notes
  • Bacon v. Ranson, No. 32418.
    • United States
    • United States State Supreme Court of Missouri
    • December 31, 1932
    ...275 Mo. 339, 205 S.W. 196; Express Co. v. St. Joseph, 66 Mo. 675; St. Joseph v. Spiegel, 75 Mo. 145; Ward v. Board, 135 Mo. 309, 36 S.W. 648; Mass. Bonding and Ins. Co. v. Chorn, 274 Mo. 15, 201 S.W. 1122; Viquesney v. Kansas City, 305 Mo. 488, 266 S.W. 700; Kansas City v. Richardson, 90 Mo......
  • State ex Inf. Taylor v. Currency Services, Inc., No. 40563.
    • United States
    • United States State Supreme Court of Missouri
    • February 14, 1949
    ...which is clearly expressed in its title. Sec. 7890, R.S. 1939; Laws 1915, p. 102; 59 C.J., pp. 809-814; Ward v. Board of Equalization, 135 Mo. 309, 36 S.W. 648; Lynch v. Murphy, 119 Mo. 163; Graves v. Purcell, 337 Mo. 574, 85 S.W. (2d) 513. (15) The master and servant, or principal and agen......
  • Boysen v. McCullough and Patterson, No. 6548.
    • United States
    • Missouri Court of Appeals
    • February 15, 1945
    ...on the question of fraud. Certiorari, 11 C.J., secs. 379, 380, pp. 210-211; Scott v. Smith, 176 Mo. 90; Ward v. Bd. of Equalization, 135 Mo. 309; State v. Gilbert, 164 Mo. App. 139; State v. Ellison, 268 Mo. 225. The nature of the attempted judgment of the circuit court on the petition for ......
  • State v. Pfeffle, No. 19395.
    • United States
    • Court of Appeal of Missouri (US)
    • February 21, 1927
    ...St. Joe R. Co. v. State Board of Equalization, 64 Mo. 294, 308; House v. Clinton County Court, 67 Mo. 522; Ward v. Board )f Equalization, 135 Mo. 309, 36 S. W. 648; State ex rel. v. Brasher, 200 Mo. App. 117, 201 S. W. 1150. Our duty, therefore, as it was also the duty of the circuit court,......
  • Request a trial to view additional results
25 cases
  • Bacon v. Ranson, No. 32418.
    • United States
    • United States State Supreme Court of Missouri
    • December 31, 1932
    ...275 Mo. 339, 205 S.W. 196; Express Co. v. St. Joseph, 66 Mo. 675; St. Joseph v. Spiegel, 75 Mo. 145; Ward v. Board, 135 Mo. 309, 36 S.W. 648; Mass. Bonding and Ins. Co. v. Chorn, 274 Mo. 15, 201 S.W. 1122; Viquesney v. Kansas City, 305 Mo. 488, 266 S.W. 700; Kansas City v. Richardson, 90 Mo......
  • State ex Inf. Taylor v. Currency Services, Inc., No. 40563.
    • United States
    • United States State Supreme Court of Missouri
    • February 14, 1949
    ...which is clearly expressed in its title. Sec. 7890, R.S. 1939; Laws 1915, p. 102; 59 C.J., pp. 809-814; Ward v. Board of Equalization, 135 Mo. 309, 36 S.W. 648; Lynch v. Murphy, 119 Mo. 163; Graves v. Purcell, 337 Mo. 574, 85 S.W. (2d) 513. (15) The master and servant, or principal and agen......
  • Boysen v. McCullough and Patterson, No. 6548.
    • United States
    • Missouri Court of Appeals
    • February 15, 1945
    ...on the question of fraud. Certiorari, 11 C.J., secs. 379, 380, pp. 210-211; Scott v. Smith, 176 Mo. 90; Ward v. Bd. of Equalization, 135 Mo. 309; State v. Gilbert, 164 Mo. App. 139; State v. Ellison, 268 Mo. 225. The nature of the attempted judgment of the circuit court on the petition for ......
  • State v. Pfeffle, No. 19395.
    • United States
    • Court of Appeal of Missouri (US)
    • February 21, 1927
    ...St. Joe R. Co. v. State Board of Equalization, 64 Mo. 294, 308; House v. Clinton County Court, 67 Mo. 522; Ward v. Board )f Equalization, 135 Mo. 309, 36 S. W. 648; State ex rel. v. Brasher, 200 Mo. App. 117, 201 S. W. 1150. Our duty, therefore, as it was also the duty of the circuit court,......
  • Request a trial to view additional results

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