97 Mo. 348 | Mo. | 1888
For the tax-year ending August, 1883, the state board of equalization assessed the defendant’s
The case was here before on the plaintiff’s appeal from a judgment sustaining a demurrer to the petition. While the petition states that the bridge is owned by the defendant, it also states that it is a toll-bridge, and does not disclose the fact that it is a part of the defendant’s road. On this state of the pleadings we held, and could only have held, that the bridge was properly assessed as a separate structure. On return of the cause, defendant denied the above allegation, and averred the fact to be that the bridge formed a part of the railroad itself, and on this allegation the plaintiff made.an issue of fact. It is therefore plain that we have to deal with another and a different question from that considered on the former appeal.
The Kansas City, Galveston & Lake Superior Railroad Company was created by the' act of February 9, 1857, with power to build a railroad from Kansas City northward and to bridge navigable streams. By authority of law, the name was changed to the Kansas City & Cameron Railroad Company; and the fourth section of the amendatory act of March 11, 1867 (Laws of 1867, p. 144) provides: “ The said railroad company shall have the same authority, rights and powers as are conferred upon the Kansas City Bridge Company incorporated by an act of the general assembly of February 20,1865, and may, in connection with its railroad bridge, erect a bridge for the passage of teams, carriages and foot-passengers, and shall have the same right and
■ The bridge act provides, among other things, that, “When said bridge is completed the said company shall be entitled to demand and receive tolls for crossing the same, and to fix the rates of toll, of which a schedule shall be kept conspicuously posted at each end of the bridge, which rates shall be as follows, and shall never' exceed the same, to-wit: * * * And said bridge company may permit any railroad company to extend their.railroad track over said bridge upon such terms as may be agreed upon by said bridge company, and such railroad companies.” Acts of 1865, sec. 6, p. 240.
The Kansas City Bridge Company failed to build a bridge; but the Kansas City & Cameron Railroad Company constructed its road from Kansas City to Cameron, and in doing so, and under the authority of law before stated, built the bridge in question. Thereafter, and in 1870, that company and defendant were consolidated.
The structure is an ordinary railroad bridge with a plank floor between and on either side of the rails for the passage of teams, vehicles and the like ; and for such use tolls are charged. The bridge and defendant’s tracks in connection therewith are used by a number of other railroad companies for the passage of their trains, they paying a rental therefor. These rentals paid by other railroad companies are not denominated tolls in
With this conclusion, we now come to the statutes which provide for the assessment of toll-bridges, and for the assessment of railroad property; and the question is, under which should the bridge be assessed? The act of April 21, 1877, was carried into the Revision of 1879 without change. The first section, now section 6901, enacts that: “All bridges over streams in this state, or over streams dividing this state from other states, owned by joint-stock companies, and all such bridges where a toll is charged for crossing the same * * * and all property, real or personal, including, the franchises owned by telegraph and express companies, shall be subject to taxation. * * * And the president or other chief officer of any such bridge, telegraph or express company, or the owner of any such toll-bridge, is hereby required to render statements of the property of such bridge, telegraph or express company, in like manner as the president or other chief officer of railroad companies are now or may hereafter be required to render for the taxation of railroad property.” It is to be observed that railroad property is not mentioned in this act.
A few days days after the passage of the above act, and on the second of May, 1877, the legislature passed another act relating to the assessment of railroad property (Acts of 1877, p. 366). The substantial parts of this act were carried into the Revised Statutes by way of
The state board is then required to assess the aggregate value of all such property belonging to any railroad company, and to apportion that value to the counties, townships, etc., according to the mileage of the railroad therein. Sec. 6876 declares: “All property, real, personal or mixed, including lands, machine workshops, round-houses, warehouses and other buildings, goods, chattels and office furniture of whatever kind, owned or controlled by any railroad company or corporation in this state, not hereinbefore specified, shall be assessed by the proper assessors in the several counties, cities * * * wherein such property is located, under the general revenue laws of the state and the municipal laws regulating the assessments of other local property in such counties, cities * * . * but the taxes on the property so assessed shall be levied and collected according to the provisions of this article.”
Now it will be seen that the statute relating to the assessment of railroads includes and provides for the assessment of all railroad property of every kind and description. The road and rolling stock must be assessed as a whole, and then a distribution made to the
The point is made by the plaintiff that as the state board has power to assess toll-bridges, it has the power to determine what bridges are toll-bridges ; that as the value fixed by the board is conclusive, so is the finding that the bridge is a toll-bridge conclusive. The board has the power to assess toll-bridges, and it may be conceded that the courts would not review the finding as to
Authorities are also cited which show that, in general, assessing officers are not personally liable for erroneously listing persons or property for taxation, but they are without application to the present case.
With these conclusions it is unnecessary to consider the question made on the plaintiff’s appeal. The judgment is therefore simply reversed.-