State Ex Rel. Karbe v. Bader

78 S.W.2d 835, 336 Mo. 259, 1934 Mo. LEXIS 374
CourtSupreme Court of Missouri
DecidedDecember 22, 1934
StatusPublished
Cited by21 cases

This text of 78 S.W.2d 835 (State Ex Rel. Karbe v. Bader) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State Ex Rel. Karbe v. Bader, 78 S.W.2d 835, 336 Mo. 259, 1934 Mo. LEXIS 374 (Mo. 1934).

Opinion

LEEDY, J.

Original proceeding in prohibition. Relators are defendants in a tax suit brought by the State, at the relation and to the use of respondent Koeln, Collector of the City of St. Louis, as plaintiff, in Division No. 1 of the Circuit Court of the City off St. Louis presided over by respondent Bader, as judge. The purpose of said suit is to enforce the lien of the State for taxes (with interest and penalties) for the years 1929, 1930, 1931 and 1932, against certain real property situated in said city, owned by relators. Rela-tors’ petition for the writ alleges that the lower eourt is without jurisdiction because the Fifty-seventh General Assembly repealed Sections 9952, 9953, 9954, 9955, 9956, 9957, 9958, 9960, .9962 and 9963 of the Revised Statutes 1929, providing for the enforcement of the lien of the State for taxes by suit, and substituted therefor a method of sale without judicial proceedings, upon notice by the collector for three consecutive' weeks in some newspaper of general circulation published in the county in which the land, lots or tracts might be situated. [Laws 1933, pp. 425-449, passed March 24, approved April 7, 1933, and which will hereinafter be referred to as Senate Bill No. 94, or the Jones-Munger Act.] It is further alleged that respondent Koeln, collector, relies upon and predicates his aforesaid suit for taxes upon Section 9952, Revised Statutes 1929, enacted by the Fifty-seventh General Assembly, passed April 1, approved April 28, 1933, with an emergency clause (Laws 1933, pp. '465-467, which .will hereinafter be referred to as House Bill No. 44.) The constitutionality of the act just mentioned is attempted to be raised by relators’ petition.

Our provisional rule in prohibition was ordered, and respondents entered their appearance, waived issuance of the writ, and agreed that relators’ petition be taken as and for such writ, and filed their joint return; whereupon, relators filed their motion for judgment on the pleadings. We look, therefore, to the facts stated in the return as the facts of the case (State ex rel. v. McQuillin, 262 Mo. 256, 171 S. W. 72). subject, however, to this qualification: The adversary party to the suit below (in this instance, respondent Koeln, collector) being neither a necessary or proper party to an original proceeding in prohibition (State ex rel. v. Duncan, 333 Mo. 673, 63 S. W. (2d) 135; State ex rel. v. Barton, 300 Mo. 76, 254 S. W. 85) we disregard all allegations of fact contained in the return “insofar as they pertain to his relationship to the case” — to- quote his oath Respecting the facts stated in the return. So, as abbreviated, the return (summarised) is as follows: It admits the capacities of the parties, and pendency of the tax suit in question; that the respondent judge has assumed jurisdiction thereof and is about to proceed “by judicial hearing, judgment and decree to the end of ascertaining and es *264 tablishing the tax lien on the said real estate of relators by finding, judgment and decree of said circuit court therein, and will proceed to' do so unless prohibited and forbidden so to do,” etc. It admits that Senate Bill No. 94 was enacted as alleged in relators’ petition, and avers “that said statutes (Senate Bill No. 94) insofar as the provision for such advertisement and sale and so forth is concerned áre insufficient, impractical, arbitrary in their application and in their failure to provide a fund for compensating for the publication of proper and adequate notice, and that such statutes are void and without force for such reasons . . . arid because they contravene Section 30 and also Section 20, Article II of the Constitution of Missouri.”

Respondents further say that Senate Bill No. 94 which was passed without an emergency clause on March 25, 1933, and approved and signed' bv the Governor on April 7, 1933, and became effective July 24. 1933. and that thereafter the said General Assembly at the same session.passed another and inconsistent act ("House Bill No. 44) relating to the same subject matter providing for the enforcement and foreclosure of the State’s lien for delinquent taxes by suit by the collector. and. judicial proceedings in a court of competent jurisdiction, which said act was passed with an emergency clause on April 1, 1933 and approved and signed by the Governor on April 28, 19’33, and is a later and inconsistent law covering the same subject matter, and, therefore, because of such inconsistency and repugnancy said act approved April 28, 1933, repeals and supersedes the provisions of the act of April 7, insofar as it provides for the enforcement of the State’s lien for delinquent taxes by sales by the collector, and confers jurisdiction on the said circuit court over which respondent Bader presides, and authorizes the collector to sue therein.

I. The ultimate question to be determined is whether the circuit court/ has jurisdiction of the subject matter of an action brought by the State to foreclose its lien for delinquent taxes on real estate, and the determination of that auestion may be said to depend on;

' (A) "Whether House Bill No. 44. the later enactment, supersedes, reueals or suuplants the earlier and apparently inconsistent enactment. Senate Bill No: 94: and

(B) If not, is Senate Bill No. 94 (the so-called Jones-Munger Act) unconstitutional and void because of the defects said to inhere in it 1

These propositions will be considered in the inverse order of their 'statement. All references to Revised Statutes of Missouri are to the Revision of 1929. unless otherwise noted.

The method of foreclosing the State’s lien for delinquent taxes, which for many years had been by suit in a court of competent jurisdiction in the county wherein the lands were situated, was radically changed by Senate Bill No. 94. It expressly repealed numerous sec *265 tions of tbe former statute and particularly Section 9952, authorizing such suits, and substituted* a scheme for foreclosure by sale by the collector at the courthouse door on the first Monday in each year, upon published notice thereof, and without resort to judicial proceedings — the general statutory plan prevailing prior to the year' 1877. Section 9952, supra, might be termed the basic section of the act under which suits were authorized provides, in.part, as follows: . . It shall be the duty of the collector to proceed to enforce the payment of the taxes charged against such tract or lot, by suit in a court of competent jurisdiction of the county where the real estate is situated, which said court shall have jurisdiction, without regard to the amount sued on, to enforce the lien of the State or such cities.”

House Bill No. 44 provided in Section 1 thereof, “That section 99'52 of Article 9; Chapter 59, of the Bevised Statutes of Missouri, 1929, relating to delinquent and back taxes be and the same is hereby repealed, and a new section relating to the same subject matter enacted in lieu thereof to be known as Section 9952 and to read ás follows: ’ ’ However, an examination of the bill discloses that the sole change contemplated was in relation to tax attorneys'in counties having not less than 80,000 nor more than 95,000 inhabitants, by making the prosecuting attorney in such counties the back tax attorney, and this the bill sought to accomplish through the medium of a proviso in this language; “Provided, however,

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Schweich v. Nixon
408 S.W.3d 769 (Supreme Court of Missouri, 2013)
State ex inf. Dankelson v. Holt
994 S.W.2d 90 (Missouri Court of Appeals, 1999)
Rothschild v. State Tax Com'n of Missouri
762 S.W.2d 35 (Supreme Court of Missouri, 1988)
McMullin v. Carter
639 S.W.2d 815 (Supreme Court of Missouri, 1982)
Opinion No. 194-78 (1978)
Missouri Attorney General Reports, 1978
Opinion No. 180-78 (1978)
Missouri Attorney General Reports, 1978
Opinion No. 133-78 (1978)
Missouri Attorney General Reports, 1978
State v. Griffin
339 S.W.2d 803 (Supreme Court of Missouri, 1960)
Brown v. Morris
290 S.W.2d 160 (Supreme Court of Missouri, 1956)
State v. Harold
271 S.W.2d 527 (Supreme Court of Missouri, 1954)
State v. Day-Brite Lighting, Inc.
240 S.W.2d 886 (Supreme Court of Missouri, 1951)
Vining v. Probst
186 S.W.2d 611 (Missouri Court of Appeals, 1945)
Kennen v. McFarling
165 S.W.2d 681 (Supreme Court of Missouri, 1942)
State Ex Rel. Kurn v. Wright
164 S.W.2d 300 (Supreme Court of Missouri, 1942)
State Ex Rel. Reed v. Harris
153 S.W.2d 834 (Supreme Court of Missouri, 1941)
Ploch v. City of St. Louis
138 S.W.2d 1020 (Supreme Court of Missouri, 1940)
Hull v. Baumann
131 S.W.2d 721 (Supreme Court of Missouri, 1939)
Schlafly v. Baumann
108 S.W.2d 363 (Supreme Court of Missouri, 1937)
State Ex Rel. Peck Co. v. Brown
105 S.W.2d 909 (Supreme Court of Missouri, 1937)

Cite This Page — Counsel Stack

Bluebook (online)
78 S.W.2d 835, 336 Mo. 259, 1934 Mo. LEXIS 374, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-karbe-v-bader-mo-1934.