*1 MISSOURI, OE COURT v. Johnson. Good Hedges Pollard, v. 202; 226 Mo. c. l. Vogt 477; c. l. Gloyd Franck, v. 226; l. c. Mo. Boyd, 175 v. Bartlett 1167; Bergmann, 189 W. c. l. v. Hays, l. c. 228 S. W. v. l. Martin c. S. W. Peterson, Diers v. 189 S. W. Tallman, Nichols v. l. c. 235 W. Kowazek, Norton Clark, c. Sands W. l. 239 S. Wilson, Rhodes v. testimony reported).] (No. yet re not appellants’ spondent It concedes the makes out case. asking of instructions defeat the action. facts which request appellants by for a directed verdict after their right urge not error did waive their to as was denied refusing [Milligan ruling the direction. v. Fritts, supra.] is reversed. All concur. Appellant. v. JOSEPH JOHNSON,
SIMON GOOD One, 8, 1923. Division June Subject Unpaid Special Taxes. 1. TAX-DEED: to Under City, purchaser delinquent of Kansas a at a sale real estate for simple in his tax-deed takes an absolute estate fee subject which are to taxes and assessments liens thereon. Exception:
2. -: -: Tax-Bill. Contractor’s The Charter of City provides purchaser at sale of real estate a delinquent an title his tax-deed takes absolute “subject simple unpaid state, county in fee general and taxes or assessments which are liens thereon.” Held, language permits exception, this of no and includes tax- paynient in bills or issued to contractors improvements curbing public the construction of a or other front of lots. Impairment Taxing -: -: of General Power: Constitu- provisions declaring Inhibition. tional charter Whether judicial pay general city sale real estate to subject “unpaid special an tax-deed takes absolute estate his
Yol. APRIL TERM, 1923'. payment tax-bills and assessments” issued to contractors impair taxing improvement, necessary provisions is a matter do conflict concern. Such not with the which nowhere declares that *2 estate, consequent- any taxes shall be a lien and ly provisions such charter cannot be held to be invalid because proper make tax-bills which are liens.on. superior unpaid general city liens to taxes.
Appeal from Jackson Allen Circuit Court.—Hon. G. / Judge. Southern, Affirmed. Hughes appellant.
Boland
(1)
gives
general
The statute
a lien for
taxes on
superior
real estate
other
R.
to all
liens.
1909,
S.
sec.
114 Mo.
11339; Finkelstein v.
Brown
Baxter,
493;
v.
124 Mo.
93 Mo.
Brown,
791;
McCabe,
138;
Allen v.
Wil-
liams v.
Mo.
v.
524;
93
84 Mo.
Hudson,
Kleider,
G-etchell
(2)
pro-
R.
sec. 11483.
The same lien
472;
1909,
R,
general
vided
favor of cities for
taxes.
S. 1909,
City,
11517;
secs.
Charter of Kansas
11516,
sec.
art.
19,
p.
Overly,
Merriweather v.
228 Mo.
5,
227;
218; Con-
.(3)
struction
Ice
Article
of Kansas
Charter
county,
ever,
a lien there-
which are
taxes and assessments
improve-
local
reference to assessments for
has no
on,”
to both
obnoxious
ments.
If so
would be
construed
Authorities su-
the
pra.
the State.
Constitution and laws of
(7)
property to
pay
improvements,
“tax-bills,”
evidenced
special,
the con-
within
are not
either
templation
laws. Morrison v.
of the Constitution
Mory,
80 Mo.
Louis,
Farrar v. St.
(1) only authority Treasurer the person is to another one title of from transfer the land by executed City tax-deed the Kansas Charter. by prescribed the charter. only him effect can have the APRIL Yol. 1923. TERM,
Good t. Johnson. Cyc. City Art. 5, Kansas sec. Charter, Kapell, App. City of Rochester v. Div. N. 83 Y. 224, Supp. 177 N. Y. 533; G-ouldv. St. 640, Paul, 110 Minn. City Springs Henry, App. of Excelsior 450. (2) conveyed expressly The interest the tax-deed is “subject, county however, special taxes or assessments which “special are a lien thereon.” These assess- public improvements ments” include assessments for curbing. 7, 10, 14, like 11, Secs. City
art. 8, Charter; Trust Commerce Co. v. Syndicate App. (3) 208Mo. 261. Lot intention Co., City Charter tax-deed should special rights not cut out the of holders of tax-bills for emphasized by improvements is purchase the holder of a certificate issued sale may pay “any tax assess- ’’ ment and shall then be entitled to tax-bill, draw interest paid. right corresponding No amount so of a given pay general holder of a tax-bill taxes is to sec. Charter, in the charter. Kansas argument (4) The could ab inconvenientienti be raised complaining. (5) only is not and the There no of the' Constitution. no There is violation is attempt special tax or assessment a to make a authority given general city tax. Full lien to a Kan- court, and, its lien such enforce sas priority over all “shall other have case, ’’ summary meth- when But, liens and incumbrances. of the sale *4 the effect used, of sale the and od prescribed by may and no con- charter, be deed thereby. provision is violated stitutional Oppenheimer, 49; Jaicks Charter, secs.
Mo. 693. tax-bill issued to on Suit
SMALL, C. I. curbing constructing' in front of a cer- contractor petition City, alleged to be lot in Kansas in the tain defendant. owned OF MISSOURI,. COURT np set that
Defendant’s answer defendant was the property, under a owner of said collector’s tax-deed property issued to him as the said delinquent city sale thereof said for the taxes of year that 39 Article and Section V of the conveyed providing charter of that the said title thereby subject to all should be lien thereon, which were a violates and Sec- and 1 of Article X tion 16 of Article IX of the of Missouri. Constitution dispute
There was no as to the facts. Plaintiff’s August curbing was issued tax-bill for under approved providing for the work, an ordinance Decem- to defendant ber 1915. The tax-deed was issued pursuant in to a sale December 4, 1919, November, 1914,. delinquent city 1914. It taxes of was for the admitted plaintiff’s parties both the tax-bill and defend- regular in form and substance, were ant’s tax-deed and City. conformity to the charter of issued presented only question decided below and here plaintiff’s cut out tax- defendant’s is, whether tax-deed charter of Constitution under the and bill not, held did and The lower court State. defendant appealed. has the holder of As to the title such
II. a tax-deed ac- (Sec. provides quires: V) The Charter Art. simple, “an absolute estate fee it shall be in the to Liens. Subject er or property all -¿heright, owners, tree therein, described title from estate of the former orna- and incumbrances shall convey subject, of whatsoever or nature, however, county which a lieii taxes or assessments thereon.” public improvements, including to tax-bills As provides curbing, (Sec. tax-bills VIII) 24, Art. upon “shall lien be a the land described therein the date the certification thereof . . .- lien shall and such Treasurer, contiiiue *5 APBIL TEBM, Vol. two thereafter years but no unless longer,” suit thereon within two when
brought it years, shall con- until the legal are tinue, proceedings terminated.
Section 23 of Article VIII provides that “any and . . . special assessments, whether arising out of special the issuance tax-bills . . . . . or, . for the shall be purpose considered collecting re- as payment thereof, special' ceiving against any of land lot which same parcel be may etc. lien,” V, provides purchaser
Section Article "may pay Collector's tax sale . . . special assessment, tax-bill," tax or etc. V, provides Article the owner of the city must, land sold for in order to redeem fi~om sale, repay paid the tax the amount so benefits," etc., for "all other interest. assessments or with that, us, hardly debate, So it seems to admits of plaintiff's special curbing, spec- tax-bill for was "a city express- ial tax or assessment" to which the charter 1y provides acquired by the title defendant under his subject. tax-deed should be point against appellant. We rule this "special
III. But it is said there are certain imposed by and assessments" county and State and belonging public for a~nd itself to which provision refers, and it does not Exception: include tax-bills or ments issued or made for the benefit of con- taxes or assess- Contractor. doing public tractors work. We do not so read the char- says ter. It is not so limited. It the title under such subj paid state, county tax-deed is ect "to all taxes, general assessments," taxes or with- imposed directly by out reference to whether benefit, imposed by for its for the pay making public benefit of contractors them for improvements. point against appellant. We rule this COURT OF MISSOURI,
State v. Sanders. urged But, IV. it is that the cannotexistwith- *6 generalcity ou~ and that to make tax- superior acquiredby purchaser billsa lien to thetitle generalcity at a tax saleto collect revenuewouldmake the tax-bill a lien to that of the Impairment of thereby for its and wwild Taxing Power. impair necessary taxing power authorized, provision which cannot be even charter. We do not take this view. There is provision pointed no of the Constitution out with which provision Indeed, such a of the charter comes in conffict. there is no constitutional against taxes shall be a lien of real estate. lien, Whether should be a and the nature and char lien, acter of such and the nature and character of the grantee acquixe, title the in a collector `s tax-deed should purely concern, was a matter of local as to which the paramount controlling. charter of Kansas was Field, point [State 352.] ex rel. v. We rule this appellant. We think the case was well tried the learned court, Li'iidsay, C., lower concurs. and its is affirmed. foregoing opinion by SMALL, PER CURIAM: The C., adopted opinion as the of the court. All of the judg~s concur. SANDERS, Appellant.
THE STATE v. E. E. Two, Division June Exception. application 1. CONTINUANCE:No Wherethe for a con- preserved exceptions tinuance is not~ thereforis contained in the bill of and no call therein, application said cannotbe considered appeal.