78 Mo. 596 | Mo. | 1883
The following are the agreed facts : The Hannibal & St. Joseph Railroad Company paid to the collector of Caldwell county the sum of f5,787.47 as and for the school taxes on the value of railroad property apportioned to Caldwell county for the years 1875 and 1876. There are in the county sixty-nine school districts. Through twelve of these districts the road runs; and there are fifty-seven districts through which the road does not run. Plaintiffs filed their motion asking that all the school tax be distributed to the districts through which the road runs. The county court overruled the motion, and distributed the whole tax to the districts in the county in the proportion that the number of school children in such districts bore to the whole number in the county. Plaintiffs appealed to the circuit court. That court, on a hearing of the cause, ordered the school tax to be distributed as follows: (1)
From this judgment an appeal has been prosecuted to this court. The transcript in the cause was lost or mislaid, and has recently been supplied, and we give the title of the cause, as it appears in the papers supplied. The distribution was made under the act of 1875. Section 8 of that act is as follows: “ The board shall apportion the value of all lands, workshops, depots and other buildings belonging to or under the control of each railroad company, to the counties, municipal townships, cities or incorporated towns in which' such lands, workshops, depots and other buildings are situate; and the aggregate value of all other property of each railroad company shall be apportioned to each county, municipal township, city or incorporated town, in which such road shall be located, according to the ratio which the number of miles of such road completed in such county, municipal township, city or incorporated town shall bear to the whole length of such railroad.”
The road-bed is not land, within the meaning of the first clause of that section. The apportionment of railroad taxes to counties through which the road passes, is based upon aggregate values. The road-bed is chiefly valuable as an entirety. In no county is the tax apportioned in proportion to the value of that portion.of the road-bed lying within the county. No means are provided for ascertaining it, nor is it anywhere in the section above copied, or in section 12 of the act of 1875, in relation to the distribu
It is contended that the act of 1875 is unconstitutional ixi that it gives a proportion, of the taxes levied upon prop
If the act prescribing the mode of distributing the railroad school tax is unconstitutional, on the same ground, section 8 of the act 1875, supra, would be unconstitutional, for under that section a county receives taxes on the aggregate value of the property of the railroad company, wherever situated, without regard to the value of the property of the company located in the county. In State v. Severance, 55 Mo. 388, objection was made to that mode of apportioning the railroad tax, but the court observed that: “ So far as the actual road-bed is concerned, it is not questioned that this is a sufficiently uniform and just manner of making the taxes.” In Washington Co. v. R. R. Co., 58 Mo. 376, Judge Lewis, for the court, said: “ Thus one county may contain railroad property, worth far more than that within another, and may yet receive a smaller apportionment for taxation by reason of having a less number of miles of road completed within its limits.” In another part of the same opinion, he says: “ The power (of the board) to increase or reduce is in like manner limited to the valuation of aggregates, and cannot be applied to divisible parts, whether by county boundaries or otherwise.” If the taxes were levied upon the actual value of the roadbed in the county, disconnected from the road, -as an entirety, but little revenue would be derived by the county
The State has full power to control the county revenue, and we see no obj ection to the mode which the legislature has seen proper to adopt for the distribution of the railroad school tax. State v. County Court, 34 Mo. 546; School District v. Weber, 75 Mo. 558; State v. Holladay, 70 Mo. 137.
The judgment of the circuit court is reversed and the cause remanded, with directions to that court to enter a judgment in accordance with the views herein expressed, which are in affirmance of the order made by the county court of Caldwell county.