143 Mo. 209 | Mo. | 1898
This is an appeal from a judgment of the circuit court of the city of St. Louis by William E. Burr, the curator of the estate of Benton Brant, a minor. By mistake, Mr. Burr’s name was written William E. Barr, instead of Burr in the petition, but the process was duly served upon Mr. Burr and he appeared and answered. The certified tax bill contained the same error in the name of the curator but indicated the person as curator of Benton Brant and the defendant in his answer disclosed that he was in fact curator of said Benton Brant and continued to be such until after the taxes sued for were levied and had become due, to wit, September 16, 1889. The misnomer of the defendant after due service upon him and after a trial upon the merits is effectually cured by our statute of jeofails. Having appeared by his right name and made his defense on the merits the defendant is bound by the judgment. Parry v. Woodson, 33 Mo. 348; Kronski v. Railroad, 77 Mo. 370; Chamberlain v. Blodgett, 96 Mo. 482; R. S. 1889, sec. 2113.
II. The action is prosecuted against the curator for the taxes assessed against him on the property, $16,300, in his hands belonging to his ward Benton Brant for the year 1889. Section 7626, Revised Statutes Missouri, 1889, provides that ‘ ‘personal taxes assessed on and after June 1, 1887, shall constitute a debt for which a personal judgment may be recovered in the circuit courts of this State, against the party assessed with said taxes. All actions commenced under this law shall be prosecuted .......against the person or persons named in the tax bill and said taxes shall be set forth in a tax bill of said personal back taxes, duly authenticated by a certificate of the collector and filed with the ■petition,” etc. Accompanying the petition in this case was the following certified tax bill;
III. The substantial point raised on this appeal is the right of the State to assess and levy the taxes upon the property of a minor against his curator in possession thereof. We can not find that this question has "ever been determined by this court though it is not a newonein other States. It is conceded by the learned counsel for defendant that it is competent for the legislature by proper enactment to require taxes to be assessed against a curator in charge of a minor’s estate and make it a personal charge against him, but he insists that our legislature has not done so. By section 7531 the assessor or his deputies are required between, the first days of June and January “to call at the office, place of doing business, or residence of each person required to list property and shall require such person to make a correct statement of all taxable property owned by such person, or under the care, charge or management of such person,” and the person listing the property shall enter a true and correct statement of such property in a printed or written blank prepared for that purpose and sign and swear to it. Elsewhere it is provided that from these lists so made the assessor’s book is made up. Secs. 7553 and 7564. A curator under our stat
The judgment is affirmed with directions to correct the name of the defendant in the proceedings so as to make it conform to his truéname, Burr.