78 Mo. 661 | Mo. | 1883
This suit was instituted before a justice of tbe peace upon tbe following statement, yiz : “Plaintiff"
A Merchant’s License Tax, for the year 1878, of.....$234 00
Interest and penalty on said tax......................... 18 72
Attorney’s fee for Counselor.............................. 25 27
Total....................................................$277 99
Which said tax, interest, penalty and costs have not been paid, and for which plaintiff’ asks judgment.
S. P. Twiss, City Counselor,
Plaintiff’s Attorney.”
'On the trial before the justice plaintiff obtained judgment, from which defendant apj>ealed to the special law and equity court, where plaintiff again obtained judgment, from which defendant has appealed to this court. The following proceedings were had at the trial, to-wit: ,
Plaintiff offered to read in evidence from the personal tax-book of 1878, of Kansas City, as follows:
Name, Jervis Johnson.
Location, 543 Main Street.
Business, Queensware Dealer.
Cash valúe of goods as returned by assessor............$9,000
General tax per centum.................................$ 90
Per cent for payment of Bonds and Coupons..... 144
Total.........................................-........$234
Defendant objected to the admission of this evidence on the ground that no cause of action is stated against defendant, it not appearing (a) that plaintiff has capacity to sue; (b) nor that defendant was a merchant in the fiscal year 1878; (c) nor that any right to levy a gross tax of $234 existed; (d) nor that a levy of interest, penalty or at
Plaintiff then offered in evidence an ordinance of the City of Kansas, approved April 16th, 1878, entitled, “An ordinance to levy taxes for the fiscal year, beginning on the 15th day of April, 1878.” Said ordinance levies 10 mills on the dollar as a general tax; 13J mills on the dollar for payment of bonds, etc., and 2J mills on the dollar for a sinking fund; and levies said -taxes amounting to 26 mills, “ on the merchants named in the list made and returned by the city assessor for the fiscal year beginning 'on the third Monday of April, 1878.” And said ordinance closes as follows : . “ License taxes shall be collected in the same manner and at the same time as taxes on the other personal property; and all laws and ordinances governing as to collection of taxes on personal property generally shall apply to the collection of taxes on merchants.”
Defendant objected to the admission of this ordinance in evidence : (1) Because it was not pleaded. (2) Because the last sentence is not included in the title. (3) Because the law does not permit such mode of collection. (4) Because said last sentence is uncertain, impossible and beyond the power of the council. The court overruled these objections and admitted said ordinance in evidence, and defendant excepted. Plaintiff' offered no further evidence, but rested.
Defendant put in evidence: (1) His tax receipt and license as a merchant from plaintiff for the fiscal year 1877, ending April 15th, 1878. (2) His tax receipt and license as a merchant delivered him by plaintiff for the fiscal year 1878, ending April, 1879. (3) It was admitted on the trial by both parties: (a) That defendant was a merchant and owned the wares and merchandise covered by the first of said licenses during 1877^ and up to March 1st, 1878, at
It is unnecessary to review the instructions given and refused by the trial court, inasmuch as the one given on the part of the plaintiff conformed to the views herein expressed, and those asked for by the defendant and refused were antagonistic to them. The judgment is, therefore, affirmed.