This is a suit to enjoin the collection of certain taxes imposed on property of plaintiff by the city of St. Charles. The plaintiff’s contention is that said property is not subject to the taxes. The suit raises the question of the validity of an extension of the limits of that city. Plaintiff’s residence is within the new limits, but without the old. The defendants are Mr. Zeisler, collector of St. Charles, and the city itself. The trial court entered a decree for plaintiff. Defendants appealed to this court. The only reason assigned for taking the appeal to the Supreme Court, instead of the court of appeals, is that the city of St. Charles is a party to the suit. The claim is that that city is a “political subdivision of the State.” No construction of any revenue law is involved. The chief point in the case is whether or not the alleged election to extend the city limits was legal and effective to produce the desired result. Some minor points are raised, but no claim is made that any of them would bring the case to the Supreme Court. The amount of taxes sought to be enjoined is about $700.
Counsel for both parties have temporarily left the field of their controversy to unite in a very interesting and able argument to maintain the-jurisdiction of this court over the cause.
It is insisted by counsel, that cities wield vast political power, and that they are also subdivisions of the State. A strong argument is submitted on that question, but it does not seem to us convincing; and at this time it would have to be unanswerable to warrant us in opening 'up the question anew for decision.
We are most positively of the opinion that it is our duty to adhere to the rulings announced heretofore, holding that a city within a county is not a political subdivision of the State (as that term is used in the section of the Constitution under review). The question is really an old one. It arose on the establishment of the St. Louis Court of Appeals in 1876, when
Fulweiler v. St. Louis (1876)
In 1884 the constitutional amendment establishing the Kansas City Court of Appeals was adopted. By its terms asimilar transfer of cases .falling within the final jurisdiction of that court occurred. (R. S. 1889, p. 88, sec. 7.) The transfers then ordered show beyond question that the Supreme Court entertained the same view held in 1876 touching the topic of our present discussion. We cite but a few of many cases of such transfer. Bragg v. Moberly (1885)
The Supreme Court evidently regarded the provision for transfer (in section 7 of the amendment of 1884) as inapplicable to cases already in the Supreme Court and coming from the then enlarged district of the St. Louis Court of Appeals, and not within reach of the law of 1885. R. S. 1889, see. 3300. Hence we find a few reported city cases in the Supreme Court from the eastern appellate distinct which were submitted after the amendment of 1884 took effect. Eubank v. Edina (1886)
There were also some city cases retained in the Supreme Court at that time on other grounds; and one or two such cases seem to have been inadvertently allowed to remain here — or at least the reports do not show the ground on which jurisdiction over them was asserted.
The large number of city cases transferred from the Supreme Court on the occasions* mentioned, and since then at various times, gave clear direction to the courts of appeals touching the status of cities as “political subdivisions” for jurisdictional purposes. Both the courts of appeals have followed the rulings implied by the transfers aforesaid, in instances too numerous to be conveniently cited here. We mention only a few types of such cases: Linneus v. Dusky (1885)
So much has been judicially done on the faith of the former rulings.of this court on the subject in hand that we think this occasion an entirely proper one for the application of the maxim, let the decisions stand. We are content to abide by the precedents on this question.
It follows that the case at bar is not within the appellate jurisdiction of the Supreme Court. It is therefore transferred to the St. Louis Court of Appeals for further proceedings.
