192 Mo. 49 | Mo. | 1905
This is an appeal from a judgment of the circuit court of Grundy county, enforcing the lien of the city for taxes due and owing on certain real estate belonging to the appellant in the city of Trenton, in Grundy county. The taxes were for the years 1898 and 1899. The petition describes the land, as lying and situated in the city of Trenton, county of Grundy, State of Missouri, to-wit: “a part of the southwest quarter of the southwest quarter of section 17, township 61, range 24, being within the following metes and bounds, to-wit: commencing 22 rods south of the northwest comer of the southwest quarter of the southwest quarter of said section, running thence east 9 rods, thence south 13 rods, 16 feet and 3 inches, thence west 9 rods, thence north to the place of beginning.” The certified tax bill offered in evidence, described the land as “.75 a pt S W 4, S W 4, sec. 17,
At the close of the plaintiff’s case, the defendant demurred to the evidence, which demurrer was overruled and the defendant excepted, and thereupon judgment was rendered for plaintiff. Neither party introduced any evidence to show that the lands in suit were more specifically described in the assessment books.
. I. Prima facie the certified taxbill conformed to the assessor’s books and the tax book certified to the collector. By section 9170, Revised Statutes 1899, it is provided that the assessor’s book in the third column should “contain an accurate description of the land by the smallest legal subdivisions or by smaller parts, lots or parcels, when sections and the subdivisions thereof are subdivided into parts, lots or parcels.” It is further provided that “at the close of each of the owner’s list, the assessor shall place all the lands that appear to belong to the said owner, which cannot be properly described by numerical order, as contemplated in this section, which shall he otherwise properly described, indicating the quantity and loca