In re Conrades

85 S.W. 150, 112 Mo. App. 21, 1904 Mo. App. LEXIS 211
CourtMissouri Court of Appeals
DecidedMarch 29, 1904
StatusPublished
Cited by4 cases

This text of 85 S.W. 150 (In re Conrades) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re Conrades, 85 S.W. 150, 112 Mo. App. 21, 1904 Mo. App. LEXIS 211 (Mo. Ct. App. 1904).

Opinions

GOODE, J.

The decision of this matter arises on the return of John H. Strobel, sergeant at arms of tbe House of Delegates of tbe city of St. Louis, to tbe writ [23]*23issued commanding him to produce the body of the prisoner. The petitioner moved for his discharge on the facts stated in the return.

From the return, as well as from the charter of the city, it appears that the House of Delegates is one branch of the Municipal Assembly of the city of St. Louis. Said Municipal Assembly is authorized by the charter to assess, levy and collect all taxes for general purposes on real and personal property and to license various business pursuits, including merchants and manufacturing concerns and to fix the rate of taxation and the amount to be paid for licenses. Pursuant to said charter powers, the Municipal Assembly passed an ordinance by which merchants before offering to do business as such, must procure a license from the License Commissioner, and as the basis for such license must furnish to said commissioner:

“First: A statement of the value of the just amount of all goods, wares and merchandise which he may have had in his possession or under his control at that time between the first Monday of March and the first Monday of June each year.
“Second: A statement of the aggregate amount of sales made by him during the year, and each statement shall be made in writing and delivered to the License Commissioner, verified by the affidavits of the merchants or officers of the corporation making it, if residing in the city, if not, then by some creditable person duly authorized to do so and the amount of taxes and license due thereon shall be paid to the collector at his office on or before the first Monday in July of each year.”

Manufacturers are required to furnish the License Commissioner as the basis of their licenses:

“First: A statement of the aggregate raw material, merchandise and finished products ( to be listed separately) which he had on hand between the first Monday of March and the first Monday in June of each year on any one day between said times, as well as all tools, [24]*24machinery and appliances used in conducting his business or owned by'him on the first day of June in each year.
“Second: A statement of the aggregate amount of all sales made by him during the year next preceding the first Monday'in June, which statement shall be made in writing and delivered to the License Commissioner, verified by the affidavit of the manufacturer or other officer of the corporation making it, if he is residing in the city, if not, then by some creditable person authorized to do so, and the amount of taxes thereon shall be paid to the License Commissioner at his office on or before the first Monday in July of each year.”

The commissioner is required to keep a list of persons and corporations who must pay a license tax and collect all information for the proper assessing, levying and Issuing of licenses and license taxes. The ordinances provide also for the establishment of a board of license revision, consisting of three real estate owners to adjust and correct licenses and license taxes and the license taxbooks of the city.

By section 31, article 3, of the charter of the city of St. Louis, it is provided as follows:

“The assembly, or either house, shall have power to compel the attendance of witnesses, and the production of papers relating to any subject under consideration, and in which the interests of the city are involved, and shall have power to call upon any proper officer of the city of St. Louis to execute such process. The President of the Council and Speaker of the house, and the chairman of any committee of either house, shall have authority to administer oaths to witnesses.” ,

By virtue of that charter power, the Municipal Assembly enacted an ordinance providing that whenever either of its houses, shall, by resolution, authorize a committee to make an investigation of any question or matter on which such house may lawfully take action, and shall empower such committee to send for persons and [25]*25papers, the committee shall, thereupon, have authority to issue subpoenas and subpoenas duces tecum, signed by the presiding officer of such committee and attested by the clerk of the house; such writs to be served by the sergeant at arms.

On October 30,1903, the House of Delegates adopted the following resolution:

“Whereas, it is generally claimed in public and private that the city of St. Louis is being systematically robbed of its just resources in the way of personal and other taxes, and,
“Whereas, the city much needs, at the present time, her just dues in order to properly meet the extra demands being made upon her in these days of commemorations and celebrations and that each citizen may do his part, and that the tax-dodger and schemer may be compelled to pay their full share, and that the dishonest be brought under the searchlight:
“THEREFORE, Be It Resolved, That the speaker be empowered to appoint a special committee of five members of this house (the first named being chairman) to fully and carefully investigate the hooks, records and accounts in the several departments wherein returns are made of taxes, either personal, real or upon ad valorem basis, in relation to merchants’ and manufacturers’ license or personal tax, and that such committee he empowered to subpoena witnesses and to send for persons and papers and to administer oaths, and if necessary to empower one or' more attorneys, whose compensation shall not exceed $350 per month, each; a clerk, who shall be an expert accountant and bookkeeper and perform such duties as the committee may elect, whose compensation shall not exceed $200 per month, to aid in the discharge of their duties and report their findings and recommendations as soon as possible.”

The speaker of the House of Delegates appointed a committee of five members to conduct the investigation. In the course of its investigation said committee issued [26]*26a subpoena duces tecum to the petitioner J. H. Conrades, Jr., secretary of the J. H. Conrades Chair Company, commanding him to appear before the committee February 14, 1904, then and there to testify concerning a certain matter, and bring with him the sales books, cash books, general ledgers and recapitulation books of said chair company, showing the sales from June 1,1902, to June 1, 1903, and the balance sheet for said period. This subpoena was served, and in obedience to it the petitioner appeared before said committee and asked to be excused to February 25, 1904. On the latter date he appeared before the committee and refused to produce the books ordered, though he admitted they were in his possession, planting his refusal on the ground that neither the committee nor the House of Delegates had a right to compel him to produce the books.

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Cite This Page — Counsel Stack

Bluebook (online)
85 S.W. 150, 112 Mo. App. 21, 1904 Mo. App. LEXIS 211, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-conrades-moctapp-1904.