State ex rel. Town of Kirkwood v. County Court

44 S.W. 734, 142 Mo. 575, 1898 Mo. LEXIS 190
CourtSupreme Court of Missouri
DecidedFebruary 16, 1898
StatusPublished
Cited by14 cases

This text of 44 S.W. 734 (State ex rel. Town of Kirkwood v. County Court) 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. Town of Kirkwood v. County Court, 44 S.W. 734, 142 Mo. 575, 1898 Mo. LEXIS 190 (Mo. 1898).

Opinion

Burgess, J.

This is an original proceeding by mandamus to compel the county court of St. Louis county to draw a warrant on the road and bridge fund of said county, payable to the treasurer of the town of Kirkwood in said county, for the sum of $218.37, being seventy-five per cent of forty-five per cent of the amount alleged to have been collected by said county during the year 1897, and since the fifteenth day of March of that year, and the twenty-seventh day of September, 1897, as county taxes by the collector of St. Louis county upon property lying within the corporate limits of the town of Kirkwood, as follows: Eor the year 1897, $12.23; for the year 1897, $634.81.

Relator bases its right to a peremptory writ of mandamus upon an act of the Q-eneral Assembly of the State of Missouri entitled: “An act to amend article four of chapter one hundred and forty of the Revised Statutes of Missouri of 1889, by adding thereto a new section, to be known as section 7903a, providing for the disposition of moneys collected as road taxes on [579]*579real and personal property within the limits of incorporated cities, towns and villages.” ' Approved March 15, 1897. Laws of Missouri 1897, pp. 218, 219. It reads as follows:

“Section 1. That article four of chapter one hundred and forty of the Revised Statutes of Missouri of 1889 be and the same is hereby amended by adding thereto a new section, to be known as section 7903a, as follows:
“Section 7903a. In all counties subject to the provisions of this article wherein there are or may be incorporated cities, towns or villages, and wherein money shall be collected as county taxes upon property within the limits of any such city, town or village, the county court of such county shall, as such taxes are collected and as the board of aldermen, city council, trustees or other proper authorities of such incorporated city, town or village shall make application to said court therefor, draw warrants upon the county treasurer, payable out of the road and bridge fund, to 'the treasurer of such city, town or village, for seventy-five per cent of an amount bearing such proportion to the entire amount of the year’s taxes so collected upon said property as the amount in that year appropriated for road and bridge purposes shall bear to the total county tax for that year; and all such sums so paid out shall be expended upon the roads, streets and public highways of such cities, towns and villages by the proper corporate authorities thereof.
“Section 2. The fact that the Supreme Court has declared unconstitutional the act to amend section 8553 of the Revised. Statutes of 1889, approved April 1st, 1893, thus leaving no provision of law for refunding to incorporated cities, towns and villages, the taxes collected on property therein for road and bridge purposes creates an emergency within the meaning of [580]*580the Constitution; and therefore, this act shall take effect and be in force from and after its passage.”

It is alleged in the alternative writ and admitted in respondent’s return thereto that the county of St. Louis is subject to the provisions of article IY, chapter 140, Revised Statutes of 1889; that the relator is an incorporated town, incorporated by special act of the legislature, and is within the county of St. Louis; that the amount of taxes collected upon property within the town of Kirkwood during the time stated was as herein before stated; that the application of the town of Kirkwood in proper form was made to the county court for a warrant on the treasury of the county, payable to the town of Kirkwood for a proportion of the road taxes collected on such property, as provided by law; and that the county court at the May term, 1897, by its proper order of record for that purpose, subdividing a proportion of the county revenue, set apart and designated forty-five per cent of the total revenues for the year 1897, as the road and bridge fund of said county.

The return then proceeds as follows:

“And for further return and for cause why said county court should not proceed to further hear said application of the town of Kirkwood or to take any proofs or draw any warrant upon the same, in accordance with the mandate of said alternative writ, the respondent, the said county court, and its said judges state: That said town of Kirkwood is and at all times since its incorporation has been a municipal corporation of the State of Missouri; that said taxes collected as aforesaid were assessed, levied and collected as county revenues of the said county of St. Louis, and as such became and are a part of the public moneys of said county of St. Louis and of the State of Missouri; that the assessments for said taxes of 1896 and 1897 [581]*581were made in the months of June, 1895 and 1896, respectively, and said taxes of 1896 were levied by the said county court and became due and payable in the year 1896, all prior to the passage of said alleged act of the legislature of March 15, 1897, designated as section 7903a; and that prior to the passage of said act the said taxes, although not yet collected, became and were vested in the said county of St. Louis as a part of the revenues and public moneys of said county and of the State of Missouri; and as the respondent, the said county court, and the said judges thereof, have been and are advised and verily believe the said county court has not, and has not at any time had, by law, any authority to grant or transfer, or pay the said taxes when collected or any part of the same to the said town of Kirkwood or to any officer thereof, and it was not intended by the said alleged -act of the legislature, approved March 15, 1897, to require the said county court to pay the said taxes for the years 1896 and 1897 to the treasurer of said town of Kirkwood, or tó draw any warrant in his favor therefor; and so far as it was intended (if at all intended) by said act to require said county court to pay said taxes or any taxes levied and collected as county taxes to said town treasurer or to draw any warrant therefor in his favor, the said act of March 15, 1897, was and is in violation of the Constitution of the State of Missouri.
“And they further state that since the passage of said amendatory act of the special charter of said town of Kirkwood, special authority has been given to said town, - and it has been and is made the duty of said town and its board of trustees, in and by the provisions of said amendatory act, to regulate, grade, pave and improve the streets in said town, and to raise the revenues for that purpose in the manner designated and pi’ovided in said amendatory act; and that [582]

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Bluebook (online)
44 S.W. 734, 142 Mo. 575, 1898 Mo. LEXIS 190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-town-of-kirkwood-v-county-court-mo-1898.