State Ex Rel. Carpenter v. City of St. Louis

2 S.W.2d 713, 318 Mo. 870, 1928 Mo. LEXIS 616
Supreme Court of Missouri·Decided January 18, 1928·Published·Cited by 49 cases

Opinion

*885 WHITE, J.

The relators filed their petition in this court, asking for an alternative writ of mandamus directed to various officials of the city of St. Louis — the Mayor, Comptroller, members of the City Council and of the several boards holding! the several positions mentioned — -respondents here. An alternative writ was issued June 22, 1927. Respondents presented their return, to which relators filed reply. Later the parties filed in this court a stipulation, leaving no dispute as to the facts.

The purpose of the suit is to compel the proper authorities to levy a tax to support the Free Public Library of the city of St. Louis, or for such support to appropriate money levied for general purposes.

The manner of levying and collecting general taxes for the city, the duty of making such levy, prescribed by law, and the official status of each respondent is admitted in the return as averred in the petition. The alternative writ, in accord with the petition, commands respondents to repeal Ordinance No. 36004, already passed, levying taxes for city purposes without provision for the library tax, and to do and perform all 'their several official duties necessary to levy and collect the library tax, according to the law, and place the fund so collected in the hands of the Library Board, “and, if at the time of the service upon you of this writ of mandamus, the period for levying the said library tax shall have passed, or that for any reason it is too late to make such levy and extend such taxes and make out bills therefor before the time fixed by law for such taxes to become payable, then these are to command you without further excuse or delay to forthwith consider and treat the levy of one hundred and thirty-five cents for ‘municipal purposes’ made by-said Ordinance 36004, as including the levy of the said tax of two-fifths of one mill on the dollar for the year 1927, for the ‘Library Fund,’ and to collect the said twro-fifths of one mill tax as and when the same shall become due, for the Library Fund, and to deposit the same in the City Treasury to the credit of the Library Fund, and to keep the same separate and apart from other moneys of such city, and to permit the Library Board to at all time- have exclusive control of same, and to permit and cause the Library Fund to be drawn upon by said Comptroller upon the properly authenticated vouchers of the Library Board; and particularly to command (1) the said Assessor to extend such library taxes in the assessment books, and to cause tax bill -which shall include the same to be made out and delivered with a duplicate schedule thereof, to the said Comptroller; (2) *886 the said Comptroller to officially stamp said bills and deliver them with one schedule to the said Collector; (3) the said Collector to collect such library taxes, and daily pay same to the said Treasurer; (4) the said Treasurer to receive such library taxes and keep same separate and apart from other moneys of the city, as the Library Fund, and to permit the said Library Fund to be drawn upon by said Comptroller upon the properly authenticated vouchers of said Library Board; and (5) the said Comptroller to draw upon said fund at any time and from time to time upon properly authenticated vouchers of the said Library Board, and permit said Library Board to at all times have exclusive control of the said Library Fund; or show cause before our Honorable Supreme Court held at Jefferson City on the 2nd day of July, 1927, why you should not do so. Herein fail not at your peril.”

In 1885 the Legislature passed what is termed the Library Act, now Article Y, Chapter '60, Revised’ Statutes 1919, and in 1895 it passed another act, now Article VI of that chapter, mjaking some additions to the law and providing details as to the manner of its operation. ■ > ; 1 | Í

The first section of the Act of 1885 (Sec. 7191, R. S. 1919) provides that when a hundred taxpaying voters of any incorporated city shall petition the mayor and common council for an annual tax to be levied, collected and used for the maintenance of a free public library, then the mayor and common council shall submit the matter to a vote of the people of the city, and if the majority of the votes cast be for the free public Library then the tax shall be levied and collected in like manner with other general taxes and shall be known as the Library Fund.

In 1901 Andrew Carnegie made a proposition to the board of directors of the St. Louis Public Library that he would donate to the city one million dollars on condition that five hundred thousand dollars of the money be used for a main and central library building, and five hundred thousand dollars for branches; and the further condition that the city would secure unencumbered sites for said buildings, and provided for an appropriation of one hundred and fifty thousand dollars annually for the maintenance of the Library System in the city.

A proper enabling ordinance was passed and complete title acquired to two blocks of ground upon which to erect the central building mentioned, certain interests in which w^ere bought for $280,000, which sum except $45,000, ivas donated by private individuals. Andrew Carnegie gave his approval of the site.

An election was held April 2, 1901, in the manner prescribed by the Library Act, which resulted in a vote in favor of a tax of two-fifths of a mill on the dollar, annually, for the Free Public Library.

*887 Whereupon Eolia Wells, then Mayor, and Charles W. Bates, City Counsellor, certified the result of the election with assurance to Mr. Carnegie that the tax thus voted is “not subject to repeal by the municipal assembly.” A resolution thanking him was passed and thereafter he gave a million dollars to the Library Board. •

Certain fiscal features appear in the stipulation. For the year 1927 the expenditures of the city exceeded the receipts by $1,092,655. But at the close of the fiscal year ending April 11, 1927, the national banks of the city were delinquent in several years of taxes, which were contested. Recently the litigation was settled, and said banks paid into the city treasury $1,486,126, on that account.

For the current fiscal year beginning April 12, 1927, the estimated requirement for the Police Department was $5,734,800, of which $600,000 was for a new building; and for all departments other than the Police Department the estimated requirement was $18,834,859, a total of $24,569,659. The estimated revenue for the year, with general tax limit of $1.35 on the one hundred dollars’ valuation, was $21,685,000 — nearly three million dollars short. The Board of Estimate and Apportionment, in framing its appropriations bill, was obliged to reduce appropriations for the several departments. ‘ ‘ But that is usual and has been the situation every year in the past, that the estimate of the department heads exceeded the estimated revenue,” adds the'stipulation.

The income from the library tax has increased from $149,000 in 1902, to approximately $485,000 for the year ending April 27, 1927. The balance in the City Treasury April 11, 1927, to the credit of the Library Fund, was $285,761.14, on account of library taxes paid for the year 1926, “to be used for library operation from April to December 31, 1927.”

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State Ex Rel. Carpenter v. City of St. Louis, 2 S.W.2d 713, 318 Mo. 870, 1928 Mo. LEXIS 616 (Mo. 1928).

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