74 Mo. 310 | Mo. | 1881
This suit was instituted in the Hannibal court of common pleas on March 8, 1880, against the appellant as the owner of a part of a lot in the city of Hannibal described as twenty feet on Broadway by sixty-five and one-half feet, beginning twenty-two feet east of Third street, and a part of lot 8 in block number 12, to recover back taxes due the city for the years 1874, 1875 and 1876, assessed against Thomas H. Branham as the then owner of said ground. The taxes are denominated severally as the general tax, compromise tax, special tax, floating debt tax and judgment tax. The action is in the name of the State of Missouri, at the relation and to the use of the collector of the city. The answer was a general denial, and new matter pleaded. Reply to new matter pleaded, and trial on these pleadings, and judgment for plaintiff for the
Before the act of 1873, consolidating into one act the various acts in relation to the charter of the city of Hannibal can have the force credited to it by counsel, it must appear either that the act of 1872, so far as it related to the city of Hannibal, was expressly repealed, or that it was
It will be observed that said section only declares that the taxes shall be alien on the real estate till paid. It does not declare that such lien shall vest only in the city or in the city at all, and there is no such inconsistency between the said provision and that made in the act of 1872, which declares “ that real property shall in all cases be liable for all taxes due any city or incorporated town or school district, and a lien is hereby created in favor of the State of Missouri for all such taxes, the same as for State and county taxes, which lien shall be enforced as in this act is provided,” as works a repeal of the last mentioned act. The act of 1873 declares simply that the taxes shall be a lien, and the act of 1872 declares that the lien for such taxes shall vest in the State. The restriction thrown around the power given the council in section 4, supra, of the act of 1873, to provide for the sale of real estate for taxes and the redemption thereof, when read in connection with section 182, supra, virtually abrogates and nullifies the power, for it is expressly provided there that such power can only
We have been cited to the case of the City of Kansas v. Payne, 71 Mo. 159, as sustaining the position of counsel that the act of 1873 repealed the act of 1872, and that taxes due the city of Hannibal are not embraced in the act of either 1877 or 1879, because the title of said acts are not broad enough to cover such taxes. That case .is essentially different from the one before us in this, that it was expressly provided in the charter of the City of Kansas that the lien on real property heretofore created in favor of the State of Missouri for all such taxes and special assessments * * are hereby transferred and assigned to the City of Kansas. Not only was the lien of the State divested but a lien was expressly given to the city, and the collector of J ackson county was prohibited expressly from collecting any city taxes, and the city authorized to collect the same through its own officers, according to a mode prescribed. No such provisions as these are found in the charter of the city of Hannibal divesting the State of its lien and investing it in the city.
Motion for rehearing overruled.