Jackson County Property Tax

1935 MISSOURI ATTORNEY GENERAL’S OPINIONS

Select year to view:   1933  |   1934  |   1935  |   1936  |   1937  |  1938  |   1939

Opinion Date Topic Summary
1-35 July 31 NEWSPAPERS. Newspaper of “free circulation” not eligible to receive notices of publication.
3-35 Apr 9 MISSOURI ATHLETIC COMMISSION. Sec. 12999, R.S. 1929 in using words “gross receipts” means receipts from all sources in connection with any boxing, sparring or wrestling exhibition.
3-35 Apr 25 ELECTIONS. Duty of County Treasurer in connection with payment of expenses incurred by Board of Election Commissioners in administering Senate Bill No. 22 of the 58th General Assembly.
3-35 May 24 CRIMINAL LAW. Unnecessary noise of motorboats.
3-35 Aug 19 QUO WARRANTO. Whether Attorney General or prosecuting attorney should file action, and when, and under what condition.
3-35 Sept 17 BOARD OF ELECTION COMMISSIONERS ST. LOUIS COUNTY.
BOND OF ELECTION COMMISSIONERS.
Act. Of 1935; Bond of $5000.00 required.
4-35 May 31 SCHOOL DISTRICTS CONSOLIDATED.
SCHOOL FUND.
FUND ACCOUNTING.
ANNUAL FINANCIAL STATEMENT.
Certain requisites in form and substance on annual financial statement and certain requisites in fund accounting.
4-35 June 6 CORPORATIONS. Entitled to certificate to commence business after obtaining corporate charter and recording same.
4-35 June 24 COSTS. Supplemental costs bill in a criminal case.
4-35 Nov 19 TAXATION. Various questions concerning certificate of purchase under Jones-Munger Act.
4-35 Nov 30 TAXATION. Taxpayer liable for valid court costs when paying taxes in suits regardless of Senate Bill 143.
4-35 Dec 6 TAXATION. Certificate holder not entitled to reimbursements for improvements made during redemption period.
4-35 Dec 14 TAXATION. Collector may receive taxes on part of a tract. Division of taxes based on area.
5-35 Jan 8 TAXATION AND REVENUE. Drainage taxes not cut out by sale under Senate Bill 94 for state and county taxes.
5-35 Jan 16 TAXATION AND REVENUE. Section 55, Title 23; Federal aid will not be extended to states who change the registration fees, licenses, gasoline taxes, etc., after June 18, 1934. If state does make changes in license fees, etc. will receive only one-third of the amount that state would be entitled to.
5-35 Apr 22 MUNICIPAL CORPORATION. Motor vehicle tax cannot be imposed on a resident who resides in the corporate limits but who stores his car outside of the corporate limits.
5-35 May 23 POLL TAX. Governed by domicile of person.
5-35 July 22 BARBER AND BEAUTY SHOPS.
CITIES, TOWNS AND VILLAGES.
Incorporated cities, towns and villages may enact ordinances regulating closing hours, by virtue of House Bill 32.
5-35 Aug 28 COUNTY BUDGET ACT. Liabilities imposed by Sec. 20 do not apply to officials in counties of less than 50,000 inhabitants.
5-35 Nov 13 EVIDENCE. Evidence of incorporation may be proved by parole evidence where original records are destroyed.
6-35 Feb 18 CIRCUIT CLERK AND EX-OFFICIO RECORDER OF DEEDS. Not entitled to salary during time of suspension.
6-35 Mar 11 CITIES, TOWNS & VILLAGES.
BOARD OF PUBLIC WORKS, CITY OF LOUISIANA.
Authority of Board of Public Works. Board of limited powers.
6-35 Apr 18 INTOXICATING LIQUORS. Change of corporate name does not require new license.
6-35 May 8 NON-INTOXICATING BEER. New permit necessary under law as amended, by 58th General Assembly of the State of Missouri.
6-35 May 15 INTOXICATING LIQUOR. Corporation operating two wholesale liquor businesses in this State required to take out a wholesale liquor dealer’s license for each place of business.
6-35 May 24 INTOXICATING LIQUORS. Answering five questions regarding Senate Bill No. 30.
6-35 June 20 BONDS. Counties may vote bonds under Sec. 2922, R. S. 1929, to relieve warrants, when reduced to judgments. Warrant holders paying expenses of election does not invalidate bonds. County Court may authorize election without petition.
6-35 July 26 INTOXICATING LIQUOR. License for the sale of intoxicating liquor cannot be issued for any place or premise within one hundred feet of a church or school building, measured from the nearest point or place described in license to nearest point of church or school building.
6-35 Aug 19 CITIES TOWNS AND VILLAGES.
BOARD OF PUBLIC WORKS CITY OF LOUISIANA.
(SUPPLEMENTAL OPINION)
Authority of Board of Public Works. Board of limited powers.
6-35 Sept 9 TAXATION. Procedure for sale of mineral rights for delinquent taxes.
6-35 Nov 25 COUNTY HOSPITAL. Trustees not liable for tort.
7-35 June 27 SHERIFFS’ FEES. Howard County controversy.
8-35 Apr 4 TAXATION AND REVENUE.
CITIES OF THE THIRD CLASS.
Procedure for collection of delinquent city real estate taxes in cities of the third class.
8-35 June 26 COUNTY BUDGET ACT. Conditions under which County Court may reallocate funds.
8-35 Nov 13 ASSESSORS. Laws of Missouri 1931, page 376, did not increase compensation of assessors then in office.
9-35 Mar 26 RECORDER OF DEEDS.
MARRIAGE LICENSE.
Fee that recorder of deeds may charge for marriage license – $1.00, and if he takes an affidavit from a person he may only charge 25 cents for taking of such.
9-35 Apr 30 PROSECUTING ATTORNEY. Duty to bring quo warranto proceedings against persons not qualified to hold public office.
9-35 May 22 PUBLIC OFFICERS. Same person cannot hold office of Assistant Postmaster and Public Administrator at same time.
9-35 June 8 SHERIFFS FEES. County Court, Duty of county court to audit and correct before paying.
9-35 June 25 COUNTY COLLECTOR. Is required to give bond to drainage district which has property situated in his county.
9-35 June 26 SCHOOL DISTRICT. Not liable for maintenance and construction of division fence.
9-35 Sept 11 MOTOR VEHICLES. A City owned truck operated on City business side of the municipality does not have to be registered and the employees driving the trucks are not violating any criminal law.
9-35 Nov 14 FARM.
DELINQUENT TAXES.
Under the provisions of Section 75 of the Bankruptcy Act, a farmer who files a petition in the court immediately subjects all of his property to the exclusive and sole jurisdiction of the court. Sales of property for delinquent taxes cannot be had except from the petition made to the Judge of the Court and order granted permitting the sale of the same.
9-35 Dec 2 INTOXICATING LIQUOR. Non-resident dealer must have non-resident license regardless of fact he has a wholesale license.
10-35 Jan 23 COUNTY CLERKS.
COUNTY DEPUTIES.
Salary of County Clerk and his Deputy in Counties having more than eleven thousand five hundred (11,500) persons and less than twelve thousand five hundred (12,500) persons. Salary not to be fixed by County Court.
10-35 Feb 1 CIRCUIT CLERK. Compensation of a deputy clerk is to be fixed by the County Court. In counties having a population of 12,500 persons and less, compensation shall not exceed the amount allowed a deputy county clerk.
10-35 Feb 4 PROSECUTING ATTORNEY. Duty to pay over fees.
10-35 Feb 7 BONDS.
SURETIES.
Where statute requires a surety bond to be given a department cannot compel the giving of a corporation surety thereon.
10-35 Feb 13 COUNTY COLLECTORS. County Collector relieved of liability in event of bank failure where he has deposited his funds in county depository as required by county court under Section 9885, Laws of 1933, pp. 464-465.
10-35 Mar 19 JUSTICE OF THE PEACE JURISDICTION.
SHERIFFS POWERS TO RELEASE.
(1) Have no right to fine or imprison for misdemeanors where no information by Prosecuting Attorney be filed.
(2) Have no right to accept cash bonds or any bonds but a surety bond.
(3) Has no right to remit the whole of fine and costs assessed, but can commute to jail sentence at one day for every $10.00 for fine and costs.
(4) Has no right to order release except as allowed by Statute.
10-35 Mar 23 CONSOLIDATED SCHOOL DISTRICTS. Transportation of pupils.
10-35 May 10 COUNTY COLLECTOR.
CIRCUIT CLERKS.
County Collector to make daily deposits in such depository as county court may select.
(1) Deputy to be paid from general revenue of county.
(2) Ex-officio recorder of deeds not to charge a fee for recording conveyances made to county.
10-35 May 10 COUNTY COLLECTOR.
SALARIES AND FEES.
Selection of depositary for funds. Source and method of compensation of deputy circuit clerk.
10-35 May 13 SPECIAL ROAD DISTRICT. Entitled to all road and tax money collected in such district.
10-35 June 7 TAXATION. Senate Bill 143 of the 58th General Assembly does not apply to drainage district assessments but only applies to penalty on taxes.
10-35 June 12 LICENSES. Where statute or ordinance fails to provide for collection of license tax, proper method of collection is by an action at law as for debt.
10-35 June 27 JUSTICES OF THE PEACE.
CRIMINAL LAW.
A Justice of the Peace in a misdemeanor has no jurisdiction to impose a fine without any information on file. Fine imposed by a Justice of the Peace beyond his jurisdiction does not place the defendant in jeopardy.
10-35 July 22 TAXATION. City cannot “farm out” collection of taxes. State laws prevail over city ordinances.
10-35 July 25 TAXATION. Owner entitled to redeem within two years after tax sale. Mortgagee, although purchasing at tax sale, cannot prevent same.
10-35 July 26 MISSOURI RELIEF AND RECONSTRUCTION COMMISSION. Exempt from payment of tonnage inspection fee for drought feeds.
10-35 July 26 LIQUOR LICENSE. Immaterial whether state, county or city license is procured first. The main thing is that each must be procured.
10-35 Aug 20 TAXATION. Board of Supervisors of Drainage District cannot delegate County Collector to remit penalties.
10-35 Sept 4 PUBLIC SERVICE COMMISSION.
FUNDS.
APPROPRIATION ACT.
The 1933 Laws remove all doubt but that fees received by any Commission from any source must be placed in the State Treasury; and can only be withdrawn from the State Treasury by an Appropriation Act.
10-35 Oct 2 ICE CREAM. Proof necessary to require manufacturer for sale at retail to take out supplementary permit.
10-35 Nov 18 UNIFORM SEED LAW. Various questions relating to enforcement.
11-35 Jan 25 ROADS AND BRIDGES. Qualifications necessary for men employed by commissioners of special road districts incorporated under Article 9, Chapter 42, R. S. Mo. 1929.
11-35 Feb 2 PENAL INSTITUTIONS. Mandamus imposing sentence in criminal cause. Sentence to run concurrently since the Supreme Court did not direct otherwise.
11-35 Feb 13 SECRETARY OF STATE. Depositories of motor vehicles required to give bond; not entitled to deduct amount of F. D. I. in fixing amount of bond.
11-35 Mar 12 FUNERAL CONTRACT. Issuance and performance of death benefit contract as violation of R. S. Missouri, 1929, Articles 9 and 10.
11-35 Mar 19 BLIND PENSIONS.
PAUPERS.
Blind Pension discussed; duty of husband to use pension in support of his wife and family.
11-35 Apr 24 INHERITANCE TAX. Method of paying the tax.
11-35 Apr 26 RECONSTRUCTION FINANCE CORPORATION. Said Corporation and its subsidiaries are instrumentalities of U.S. government and State of Mo. Has no power to impose taxes thereon.
11-35 Apr 30 FEES.
CORONER’S INQUEST.
Fees claimed in Coroner’s Statutory Statement of costs of inquest as costs against the County must be audited by the County Court and the Auditors should disallow inquest fees claimed but not provided for by Statute.
11-35 June 21 INHERITANCE TAX. When there is insufficient property in estate, only proceedings necessary is for Probate Court to make order that estate is not subject to tax, unless existence of other property or erroneous appraisement be shown.
11-35 June 28 NAMES.
EMBLEMS.
Colorable imitation of the name “Better Business Bureau” cannot be registered under Article II, of Chapter 136, R. S. Mo. 1929.
11-35 July 11 PRINTING. State Contract – Eleemosynary Printing of Old Age Pension under State Printing contract.
11-35 July 22 PENITENTIARY. Inmates confined in Boonville Reformatory cannot be transferred out of said Institution to Algoa upon reaching seventeen years of age.
11-35 Aug 29 TRADE-MARKS. Protection afforded trade-marks registered under state registration act.
11-35 Sept 19 SOLDIERS’ BONUS. Widow of soldier is entitled to Soldiers’ Bonus on presumption of soldier’s death, and presumption of death is not available until after seven years has elapsed from the date that soldier was last heard of.
11-35 Sept 27 SALES TAX. Job printing, lithographing, etc., done by printers and newspapers subject to the sales tax.
11-35 Oct 5 CORPORATIONS.
BRIDGE INCORPORATION.
Unconstitutionality of Act, pages 337-343 Laws of Missouri, 1935; Senate Bill No. 119.
11-35 Oct 26 MOTOR VEHICLES. Passenger cars manufactured, assembled and sold after January 1, 1936, must be equipped with “safety glass”. Trucks need not be equipped with “safety glass” if passengers are not carried for hire.
11-35 Nov 5 Messrs. Bryan, Williams, Cave & McPheeters WITHDRAWN
11-35 Nov 6 TRADE-MARKS. Must be affixed to a vendible commodity and does not apply to services.
11-35 Nov 6 PENAL BOARD.
CRIMINAL COURTS.
JUDGMENT.
Penal Board has no authority to accept prisoners committed to Industrial Home for Negro Girls at Tipton, Missouri, contrary to law.
11-35 Dec 9 ELECTION CONTESTS. Judgment of Circuit Court constitutes certificate of election, and if deposited with bond, regular in every way, with Secretary of State, the Governor may issue the Commission.
12-35 Mar 6 PUBLIC OFFICERS. Ex County Clerk is responsible to State of Mo. for loss of funds derived by sale of fishing and hunting licenses held by drug store proprietor when store was burglarized.
12-35 Mar 21 TAXATION AND REVENUE. Certificates must be sold at public sale under Senate Bill 94 and not a private sale.
12-35 May 17 SCHOOLS. Sending school must pay entire tuition of pupil, receiving credit up to $50.00 if the State has the money.
12-35 July 11 COMMON SCHOOL DISTRICTS. Authority to erect additional school building out of building fund.
12-35 Aug 23 OLD AGE ASSISTANCE. No person shall receive relief from any public fund and at the same time receive relief under the Old Age Assistance Act.
12-35 Aug 29 SALES TAX. City of St. Louis is liable for tax for supplies used by contractors in fulfilling contracts for improvements of which the city is the ultimate user.
12-35 Sept 19 COUNTY DEPOSITORY.
BOND-COUNTY DEPOSITORY.
Selection not in accordance with Section 12184 et seq., R. S. 1929.
12-35 Nov 20 STATE BOARD OF HEALTH.
BURIAL AND BIRTH CERTIFICATES.
(1) City of St. Louis may provide a reasonable fee by ordinance for transcripts, certified copies and correction of records;
(2) The City of St. Louis cannot by ordinance provide a fee for issuing burial, removal or cremation permits.
12-35 Dec 19 NEPOTISM. Judges of the county court who vote for the appointment or connive to bring about the appointment of any relative, within the prohibited degree, on the County Old Age Assistance Board is subject to ouster.
13-35 Mar 20 SUPREME COURT.
BOARD OF LAW EXAMINERS.
Examination fees paid by applicants for admission to bar are entirely under the jurisdiction of the Supreme Court and do not come within Section 1 of Laws of Missouri, 1933, (page 415).
13-35 May 16 TAXATION.
MUNICIPAL CORPORATIONS.
Tax rate of city of under one thousand population right to levy in excess of twenty-five cents for street lighting purposes.
13-35 May 28 SOLDIERS BONUS. Administrator or Executor of deceased soldier’s Will has no constitutional claim to any soldier’s bonus money in Missouri, even when soldier applied for same during his lifetime.
13-35 Sept 19 COUNTY DEPOSITORY.
BOND-COUNTY DEPOSITORY.
Selection not in accordance with Section 12184 et seq., R. S. 1929.
14-35 Feb 8 CIRCUIT CLERK. County is not liable to the Circuit Clerk for payment of the fees chargeable to the County.
14-35 Mar 30 COUNTY CLERK. (1) County Clerk not entitled to any fee for issuing county warrants or canceling same but is entitled to a fee of five cents for filing each cancelled warrant.
(2) Not entitled to any fee for cancelling and filing school warrants.
14-35 May 28 HIGHWAY PATROL.
CONSTABLES.
JUSTICES OF THE PEACE.
Constables and their deputies have police jurisdiction over the whole county. Highway Patrolmen are not vested with exclusive jurisdiction of policing State Highways to the exclusion of other peace officers.
14-35 June 21 Colonel B. M. Casteel WITHDRAWN
14-35 Aug 13 MOTOR VEHICLES. If a person in good faith leases motor vehicle to transport property belonging to him over the highways, then neither lessor or lessee are subject to regulation of Public Service Commission.
14-35 Aug 24 MOTOR VEHICLES. Tractors used in construction work need not have license.
14-35 Nov 5 INHERITANCE TAX. Joint bank accounts not subject to tax. Irrevocable trust with reservation of life income to grantor subject to tax.
14-35 Nov 15 SHERIFFS. Duties to attend court – compensation.
15-35 Mar 26 PENAL INSTITUTIONS.
STATE PRISON BOARD.
Right to manufacture and sell certain articles to State and political subdivisions thereof.
15-35 Apr 4 COUNTY TREASURERS. Meaning of “just and reasonable” compensation.
15-35 May 26 JUSTICES OF THE PEACE. Fees – Transcript fees in criminal cases.
15-35 May 28 PROBATE JUDGE. Method of accounting by probate judge for fees collected during his term which had accrued to his predecessor.
15-35 June 19 COUNTY COURT. Warrants – right of county court to reduce rate of interest on.
15-35 June 21 SPECIAL JUDGE. Compensation of under R.S. Mo. 1929, Section 1944.
15-35 Aug 1 MISSOURI STATE PENITENTIARY. Prison-made Merchandise – Interpretation of Sumner-Ashurst Bill, H.R. #7940 as it relates to:
(1) Shipping prison-made merchandise into any state or territory;
(2) Marking of such shipments;
(3) Seizure of prison-made goods;
(4) Parties against whom action shall be brought;
(5) Parties liable in case of reshipment of merchandise;
(6) Party liable through numerous transactions;
(7) Status of drop shipments;
(8) Interstate commerce feature.
15-35 Aug 5 RECORDER OF DEEDS. It is legal for the Recorder of Deeds to appoint the Circuit Clerk Deputy Recorder at Moberly.
15-35 Aug 9 DEPARTMENT OF HEALTH.
BEAUTY.
Qualifications of persons applying for registration to conduct beauty school, and procedure to be followed to revoke a license for reasons enumerated in Section 9102, R. S. Mo. 1929.
15-35 Oct 8 BARBERING. It is the duty of the State Board of Barber’s Examiners to proceed against all persons violating provisions of Chapter 103, R. S. Mo. 1929.
15-35 Nov 1 SALARIES AND FEES. Circuit Clerk is entitled to salary beyond December 31 and until first Monday in the following January, at which time his term expires.
15-35 Nov 5 OIL INSPECTION DEPARTMENT.
BONDS.
Appropriation Act insufficient to authorize payment of premium on official bonds.
15-35 Nov 12 OLD AGE PENSION. 1. Only persons receiving assistance at time of death entitled to funeral expenses.
2. No accrued or unpaid assistance due until application has been finally approved.
15-35 Nov 29 OLD AGE ASSISTANCE ACT. County judge may not appoint relative to county old age assistance board.
15-35 Dec 3 OLD AGE ASSISTANCE. Benefits from war risk insurance not public funds, but may be taken into consideration under Secs. 4 and 6 of the Act and deducted from maximum amount of $30.00 per month.
15-35 Dec 11 OLD AGE PENSIONS. Applications for assistance should be dated on the day actually received by the county board, and compensation, if any, should commence on the first day of the month following that on which the application was actually received.
16-35 Feb 18 TAXATION. Legislature may provide maximum municipal tax for liquor license.
16-35 Mar 1 OFFICERS.
NOTARY PUBLIC.
A stenographer in the employ of Home Owners’ Loan Corporation may be a Notary Public.
16-35 Mar 8 COUNTY TREASURER. Compensation for disbursing school moneys.
16-35 Mar 26 TAXATION AND REVENUE. Delinquent taxes to be paid with interest at legal rate of six per cent rather than ten per cent if taxpayer in bankruptcy.
16-35 Oct 14 REWARDS.
SHERIFF.
Officers without this State entitled to a reward offered by officials of Missouri for fugitives from this State.
17-35 July 30 CIRCUIT CLERK. Entitled to fee of 75 cents for summoning petit jury for regular term of Circuit Court.
17-35 Nov 30 COSTS. State Highway Condemnation Cases.
18-35 Feb 28 TAXATION AND REVENUE.
OCCUPATION TAX LAW.
Applicability to boarding house keepers.
18-35 May 9 SCHOOLS. A school director who has paid a State and county within one year preceding his election, although he owes other State and county taxes, is qualified under the terms of the statute. A school director who owns property, although taxes are assessed against and paid by her mother out of the assets of her undivided interest in said property is qualified.
18-35 June 14 RECORDER. Cannot make abstract books with intention of engaging in abstract business after expiration of his term of office.
18-35 Dec 6 Hon. Wallace Cooper WITHDRAWN
18-35 Dec 9 APPROPRIATIONS. State University cannot spend appropriation in assisting another institution in caring for crippled children, but may care for them outside of Columbia.
19-35 Jan 3 LABOR DEPARTMENT. Department of Labor has no right to inspect hotels.
19-35 Jan 4 LABOR & INDUSTRIAL INSPECTION DEPARTMENT. Printing of report under Sec. 13182, R.S. Mo. 1929, to be paid for out of appropriation made to State Labor Department.
19-35 Jan 21 LABOR DEPARTMENT EMPLOYMENT AGENCIES. Charging a fee not required to file reports.
19-35 Jan 25 ROADS AND BRIDGES. Right of county court to change boundaries of road districts and to appoint no road overseers.
19-35 Feb 4 COMMON CARRIER. If widow of former employee who died in service of common carrier be officer of state, county or municipal government, the common carrier is prohibited from issuing passes, either gratis or at a discount.
19-35 Feb 25 LABOR. What constitutes “conducting an employment agency” – Deception in advertising a misdemeanor.
19-35 Mar 8 Mrs. Mary Edna Cruzen, Commissioner WITHDRAWN
19-35 Mar 23 COUNTY SUP’T OF SCHOOLS. It is not duty of candidates to furnish the ballots; it is optional with the county court to furnish the ballots and any form that is acceptable to board of directors and chairman and secretary of annual school meeting may be used; would be proper for county court to supply ballots providing same has been anticipated in estimate under County Budget Act; if county court should furnish ballots, members would not be personally liable.
19-35 June 20 LABOR. Acceptance of Wagner-Peyser Law by Missouri does not require all of the Labor Department to come under federal supervision.
19-35 Aug 15 Wagner-Peyser Bill does not require civil service for the Missouri State Employment Service.
19-35 Aug 29 NOTARIES PUBLIC. Notaries public are not precluded from taking acknowledgments for applicants to the Old Age Assistance Board, even though such Notary may be a member of the Board.
19-35 Aug 29 MO. STATE EMPLOYMENT SERVICE. No prohibition against using state money for legitimate expense without reference to whether such expended sums are on concurrent basis with Federal mandate expenditures for given period.
19-35 Oct 10 HOTELS.
STATE BOARD OF HEALTH.
An apartment hotel, having 10 or more rooms held out to the public to be a place where sleeping accommodations are furnished for pay comes within meaning of Sec. 13091, R.S. 1929, and is liable for inspection fee.
19-35 Oct 28 TAXATION. Real estate not exempt from taxation, although income used for purely charitable purposes.
19-35 Oct 30 INCOME TAXES. Laws of Missouri 1935, page 408 does not apply.
19-35 Nov 13 Construction of Section 13214.
19-35 Dec 20 COUNTY FARM BUREAU. County Court cannot make appropriation for Agricultural Extension Service for two years instead of three as set forth in statutes.
20-35 Jan 26 ROADS AND BRIDGES. Right of commissioners of special road districts incorporated under Article 10, Chapter 42, R. S. Missouri, 1929, to receive compensation as road overseers.
20-35 Feb 6 TAXATION AND REVENUE. Income Taxes: (1) Exemption of county employee or elective officer; (2) deductibility of campaign expenses.
20-35 Feb 6 ROAD DISTRICTS.
TAXATION.
Where land is removed from one district and attached to another the question as to which district taxes are payable for any year is determined by the fact as to which district the land was a part of at the time the levy was made.
20-35 Mar 20 OATH.
AFFIDAVIT.
Not necessary to uplift hand to swear or to make an affidavit.
Essential requirement of oath.
20-35 Mar 22 CITIES OF THE THIRD CLASS. Chief of Police may attain authority of Constable to serve State process and collect constable fees in a particular case, but not generally so.
20-35 Apr 2 LOTTERY. Giving away house and lot by chance to purchasers of other vacant lots is a lottery.
20-35 Apr 9 COUNTY BOARD OF EQUALIZATION. Can only assess omitted property for the current year.
20-35 Apr 24 COUNTY BUDGET LAW. (1) An officer may not exceed amount estimated for office supplies;
(2) Auditing of an account and allowing of same by county court does not constitute a judgment and does not entitle clerk to a fee of 30 cents for entering same.
20-35 June 27 COUNTY FUNDS. Transferring of county funds from one fund to another.
20-35 July 16 INTOXICATING LIQUOR. The Liquor Control Act does not prohibit the sale of set-ups.
20-35 July 25 Hon. J. E. Davis WITHDRAWN
20-35 Aug 12 SHERIFFS.
PROBATE COURTS.
JURORS.
Duty of Sheriff to attend Probate Court and certain fees payable to the Sheriff and Jurors for services rendered.
20-35 Aug 22 BOARD OF BARBER EXAMINERS. May employ ministerial assistants.
20-35 Sept 11 SALES TAX. When country clubs serve rooms, meals and drinks strictly to their members and not to the general public, such sales are not taxable if the club itself conducts the selling of the rooms, meals and drinks; if same are sold in the name of the club by private individuals for profit, such sales are taxable.
20-35 Sept 30 DEEDS.
COLE COUNTY COURT HOUSE – JAIL.
Condition of deed not broken by building jail.
20-35 Oct 17 TAXATION. Delinquent taxes of cities of the fourth class.
20-35 Nov 12 TAXATION. Property of Hannibal-LaGrange College not exempt.
20-35 Dec 6 TAXATION. Certificate Holder not entitled to possession until expiration of one year or longer from date of sale.
20-35 Dec 10 TAXATION. Authority of Collector to employ attorney to assist in collection of delinquent personal property taxes.
21-35 Jan 17 NEWSPAPERS. Newspaper must be published in county for one year, regularly and consecutively, before it can accept legal publications.
21-35 Aug 27 SALES TAX. Tangible personal property used in connection with dental work where labor is principal charge not subject to tax; dental supplies sold in original form, not for resale, are taxable.
22-35 Mar 7 COUNTY BUDGET ACT. Budget for County Extension Agent’s office refused in final make up by county court and later desired to be allowed may be taken care of by transferring surplus in any class to succeeding class until it eventually get to Class 5 and paid therefrom.
22-35 May 13 CIRCUIT CLERK. (1) An action to recover shortage of circuit clerk which occurred more than three years prior to date Statute of Limitations began to run is barred by Statute of Limitations.
(2) Circuit clerk who has failed to pay all money for which he is accountable is ineligible to hold any office of trust or profit in this state.
22-35 May 17 COUNTY TREASURER. 1. Sections 12130, 12133, 12134, 12137 and 12138 R. S. Mo. 1929 are not repealed until December 31, 1936.
2. County Treasurer’s salary cannot be increased to a greater amount than as made under the estimate in the County Budget Act, but may be fixed at a lesser amount.
23-35 Aug 21 COUNTY COLLECTORS. Franchise taxes and railroad taxes not included in amount of taxes assessed and levied for purpose of determining commission of collector. Merchant’s ad valorem tax is included.
23-35 Sept 9 CONSTABLE. Subject to Ouster on changing residence from Township.
23-35 Oct 1 SCHOOLS.
COUNTY SUPERINTENDENT.
County Superintendent of Schools must serve as truant officer or school attendance officer without compensation.
23-35 Oct 2 SCHOOLS. $400.00 appropriation made by State to counties to be placed into county revenue fund as special fund and same applied on payment of county superintendent’s salary.
23-35 Oct 29 SALARIES AND FEES. Court Reporter’s salary is payable on the certificate of the circuit judge alone being presented to the county treasurer. No approval of the county court is required.
23-35 Dec 10 ELECTIONS.
BONDS.
Form of ballot for bond election, substantial compliance with Section 7219, R. S. Mo. 1929.
25-35 Jan 4 COUNTY CLERKS.
SALARIES AND FEES.
Entitled to fees for certificates for States; must account for notarial fees.
25-35 Mar 26 Hon. Melvin Englehart WITHDRAWN
25-35 May 15 SHERIFF FEES.
COSTS.
County not liable for defense costs in subpoenaing witness or serving writ of habeas corpus ad testificandum when defendant is convicted.
25-35 July 3 CITY OF ST. LOUIS. City of St. Louis cannot reduce number of employees of elective office by appropriating less than amount as fixed for number of employees by ordinance.
25-35 Aug 10 APPROPRIATIONS. Cannot expend for purposes not reasonably definitely designated.
25-35 Nov 13 SCHOOLS. Construction of Laws of Missouri 1933, page 415 with reference to funds from cafeterias.
25-35 Nov 30 Hon. Melvin Englehart WITHDRAWN
25-35 Dec 12 MOTOR VEHICLES. Procedure to be followed in removing a motor or engine from a motor vehicle and replacing same by a new motor or reconditioned engine.
25-35 Dec 17 GAMBLING. Weekly drawings.
26-35 May 7 COUNTY COURT.
INTOXICATING LIQUOR.
All persons engaged in retail business of intoxicating liquor required to take out a county license. County may enforce collection of license fee by an action at law.
26-35 June 22 LIQUOR CONTROL ACT. County may exact a license from a wholesale beer dealer in the county where the premises are located.
27-35 Feb 5 SCHOOLS.
COUNTY SUPERINTENDENT OF SCHOOLS.
Person must possess certain qualifications at the time of his election, and if acquires them after his election but before he qualifies, such does not avail him of anything.
28-35 Jan 2 STATE BOARD OF HEALTH.
CHIROPODY.
Qualifications to practice Chiropody.
28-35 Dec 20 TAXATION. Property of local council of Girl Scouts of America exempt.
29-35 Jan 9 TAXATION AND REVENUE. House Bill 124, page 166 Laws of Missouri Extra Session, 1933-34, applicable to general personal real estate of cities of fourth class, but not to special benefits.
29-35 Jan 17 SHERIFF. Sheriff not required to pay for lights, fuel, soap, etc., furnished prisoners out of the fees allowed him for boarding said prisoners. County Court is liable for purchases of necessary supplies to keep the jail in good and sufficient condition.
29-35 Mar 11 COUNTY SUPERINTENDENT OF SCHOOLS. County Superintendent of Schools must be twenty-four years old at the time of his election.
29-35 Mar 12 CHIROPRACTIC. Only one way provided now in the statute for obtaining license to practice chiropractic, and that is by examination. The provision relative to licensing those engaged in practice before act passed has expired.
29-35 May 7 CIRCUIT CLERKS. Retain only fees taxed as circuit clerk costs; to retain fees earned after January 1, 1935; liability of county for circuit clerk fees; county treasurer shall report to circuit clerk only such fees as are for services of circuit clerk.
29-35 May 14 COUNTY COURTS. County Courts shall return to county school funds, incomes and rents from properties foreclosed; insurance premiums and incidental expenses to owning said properties to be paid from county school fund.
29-35 Sept 5 CHIROPRACTIC. Board may only revoke licenses for reasons set forth in Statute.
29-35 Oct 22 CHIROPRACTIC. (1) Reciprocity requirements;
(2) Actual term necessary for applicant to attend recognized college or school for chiropractic.
31-35 Jan 4 SHERIFF. Sheriff has authority to buy necessary supplies for jail but not for court house unless ordered to do so by county court.
31-35 Feb 4 SHERIFFS. Fees for notifying petit jury; fees for notifying judges of election; officer has no jurisdiction outside of Missouri; fees for delivering ballots.
31-35 Mar 26 BOARD OF PHARMACY. Drugs, medicines, chemicals and poisons must be sold by a licensed pharmacist or assistant pharmacist—with certain exceptions.
31-35 May 13 TAXATION. Institution of suit contemplated by Section 9962b is satisfied by filing of petition.
31-35 Aug 28 SALES TAX. House Bill 198 – Sales made by merchants to persons on relief by orders obtained by the persons on relief, are not subject to the tax. Check or cash given to persons on relief, when purchases are made with the check or cash, such sales are subject to the tax.
32-35 Feb 12 DEPUTY HEALTH COMMISSIONERS. The County Court has discretion in appointment of Deputy Health Commissioners. State Board of Health has no power to make such appointment.
32-35 Feb 16 INSANE PAUPERS.
SHERIFFS.
Liability of county for transportation to and from hospitals. Fees for transporting insane patients.
32-35 Aug 30 SCHOOLS. School District having received previous aid in erecting a school building will be denied subsequent aid, under Section 9357, R.S. 1929, when in need of a new school building.
32-35 Nov 4 INTOXICATING LIQUOR. Licensee employing persons under the age of 21 years to sell or assist in the sale or dispensing of intoxicating liquors are guilty of violating Section 9 of the Liquor Control Act.
33-35 June 21 STATE BOARD OF HEALTH. Oath of office for Local Registrar of Vital Statistics.
33-35 June 29 RECORDS. Records of local registrars of births and deaths are open to inspection to a person having a proper interest therein.
34-35 Jan 21 APPROPRIATIONS. An appropriation act cannot legislate – “Revolving Fund” of State Fair cannot be appropriated until statute is amended.
34-35 Jan 22 INHERITANCE TAX. A step-child is considered as a stranger in blood under Mo. inheritance tax laws and the inheritance tax must be paid upon succession provided by statute for a stranger in blood.
34-35 Feb 19 PROSECUTING ATTORNEY. Entitled to no fee from County for examination of abstracts for School Fund Loans.
34-35 Feb 21 SCHOOLS. Rules and regulations if reasonable may be promulgated by School District.
34-35 Mar 25 MEDICINE.
STATE BOARD OF HEALTH.
Persons practicing the profession of Naturopathy are subject to the regulations of State Board of Health and require a license under Section 9118 R. S. Mo. 1929.
34-35 Apr 9 Mr. E. O. Gray WITHDRAWN
34-35 Sept 10 SCHOOLS. Any person between the age of 6 and 20 years, unless defective, has a right to attend public schools.
34-35 Oct 17 COSTS IN CRIMINAL CASES. County Treasurer cannot withhold fees payable to county judges and county clerk, indebted to county on school fund mortgages, because school fund mortgages are not included in provisions of Sec. 3854, R.S. 1929.
34-35 Oct 26 SALES TAX.
HOTELS.
Rooms occupied by the same guest for thirty days or more, the receipts exempt from the tax.
34-35 Oct 28 Hon. W. W. Graves WITHDRAWN
35-35 Feb 4 OPTOMETRY. Proposed law Re: House Bill No. 247, Paragraph “(d)”.
35-35 Feb 19 COUNTY CLERK. Compensation of deputies.
35-35 May 9 SUPPLEMENTAL COST BILLS. Cannot include claims for Sheriffs fees where the sheriff failed to claim same during the term of the trial.
35-35 Aug 13 INTOXICATING LIQUORS. Permittee or Licensee cannot change location of their business and operate under a license issued for a former place of business.
35-35 Nov 18 CIRCUIT CLERKS. Back salaries under Section 11786, R. S. Mo. 1929 can only be paid from back taxes.
36-35 Mar 18 COUNTY CLERK. Sections 12165 and 12166 Laws of Mo. 1933 became effective 90 days after approval by Governor and compensation of County Clerk since that time, if appointed to prepare a financial statement of the county, is not to exceed 10 cents per 100 words and figures.
37-35 Mar 1 ELECTIONS. Under section 10481 R. S. Mo. 1929, the amounts as set forth may be expended by all candidates in the primary and a successful candidate may then expend the same amount in the general election.
38-35 Jan 15 PUBLIC OFFICERS. Office of Probate Judge and member of Board of Education not incompatible or in conflict and same party may hold both offices.
38-35 Jan 24 SCHOOL BOARDS. May not employ counsel by the year.
38-35 Mar 15 BAIL BOND. Sheriff to take and approve when amount is fixed by Justice; otherwise, a court of record fixes amount and approves bond.
38-35 Apr 4 TAXATION AND REVENUE. House Bill 124, page 166, Laws of Missouri, 1933-34, Extra Session, does not remit Court costs accrued on taxes and suit.
38-35 May 6 COUNTY COURTS. Acting as road overseers in certain counties.
38-35 May 20 TAXATION. Senate Bill 143 of the 58th General Assembly does not remit Court costs accrued on tax in suit.
38-35 June 27 OLD AGE PENSIONS. County Old Age Assistance Board may not employ clerks, investigators or deputies and pay them out of State funds.
38-35 June 28 TAXATION AND REVENUE.
COUNTY COLLECTORS.
COUNTY CLERKS.
Fees of county clerks and county collectors Re: Delinquent land lists, back tax books; and fee of county collector for delinquent taxes.
38-35 Sept 18 SCHOOLS AND SCHOOL DISTRICTS. Money derived from sale of school or easement goes into “building fund”, and can be used for “building fund” purposes only.
38-35 Sept 20 COUNTY BUDGET ACT. County court incurs no liability if warrants are issued in excess of estimate as contained in the budget.
39-35 June 28 SCHOOLS. County Superintendents – Traveling expenses and clerical hire. $3 per teacher limit repealed. 25% maximum applies only to travel expenses, Sec. 167.150; 167.190; 167.230; and 167.270 after July 1, 1965 see 179.190.
39-35 Oct 10 CONTRACTS.
COUNTY COURT.
County Court cannot legally contract with a corporation in which members of a county court are corporation officers.
40-35 Mar 21 COUNTY CLERK.
COUNTY HEALTH OFFICER.
COUNTY COURT.
County is not legally liable for salary of county health officer not legally appointed and County Clerk is personally liable for certification of illegal expenditure to health officer.
40-35 June 14 COUNTY BUDGET ACT. Rock crusher and tractor not included in proposed expenditures for year cannot be purchased from funds in Class 6.
40-35 June 27 CHILDREN. A child committed to the Missouri Training School for Boys is subject to any order or further orders made by Court making commitment.
40-35 Aug 28 RECORDER. Under laws of 1935 Recorder is to charge no fee for discharging a chattel mortgage from the record.
41-35 Jan 8 OFFICER.
OFFICES.
One person may hold both the office of Public Administrator and Justice of the Peace.
41-35 Feb 6 TAXATION AND REVENUE. If county court levies the maximum of 40 cents and then attempts to proceed under Sec. 9868 R.S. 1929 to levy an additional 10 cents, same would be in violation of Sec. 11, Art. X of Constitution.
41-35 May 18 INSANE PERSONS.
PAUPERS.
Proper county to assume charge of county patient – Residence.
41-35 June 26 ROADS AND BRIDGES. Construction of Section 44a, Missouri Constitution as it relates to traffic relief roads chargeable against State Road Fund.
43-35 Feb 2 COUNTY CLERKS.
COUNTY DEPUTIES.
Salaries of County Clerks and his deputy in Counties having a population of 7,500 and less than 10,000 persons.
43-35 Feb 6 Hon. Glen W. Huddleston WITHDRAWN
43-35 Apr 1 CIRCUIT CLERK. Circuit Clerk not entitled to retain change of venue fees prior to first Monday in January, 1935. Circuit Clerk is allowed to retain change of venue fees, in addition to other fees allowed him under Section 11786 Laws of 1933.
43-35 May 6 PENITENTIARY.
CONVICTS’ FUND.
Money deposited in fund for convicts cannot be diverted to any other use without consent of convict or by court action.
43-35 May 10 JUSTICE OF PEACE. The election and number of Justices of the Peace should be governed by Sections 12268 and 12269, and Section 2136 R. S. Mo. 1929 does not apply to the election of Justices of the Peace in counties having township organization.
43-35 May 11 RECORDER OF DEEDS. Not entitled to any fee for recording figures in a deed; entitled to ten cents for every hundred words for recording acknowledgments.
43-35 May 21 Hon. M. J. Huffman WITHDRAWN
43-35 June 11 ASSESSORS. Compensation for attending meetings called by State Tax Commission.
43-35 July 6 Hon. Glen W. Huddleston WITHDRAWN
43-35 Aug 7 TAXATION OF MERCHANTS. Poultry company buying from farmers, fattening them and shipping in car lots is a merchant within the meaning of Sec. 10099 R.S. 1929; likewise grain elevators operating in same manner.
43-35 Oct 8 FEES. Circuit clerk entitled to charge for certified copies of naturalization papers and marriage licenses.
43-35 Oct 9 ALIENS. Right to hold and dispose of real estate in Missouri. Alien Siamese subjects may own real estate in Missouri.
43-35 Nov 1 SCHOOLS. County Superintendent must pay for clerical hire under Sec. 9467 from his own funds. County Court pays for necessary printing.
43-35 Nov 9 TAXATION. Assessor only entitled to change his assessment list of ownership to the extent that the “land list” kept by the recorder shows the change. He may not substitute other names, although they be owners, if the same are not shown on the recorder’s “land list”.
44-35 Feb 8 OFFICERS. Right to be both Judge of Probate and Justice of the Peace.
44-35 Feb 28 TAXATION AND REVENUE.
BANK STOCK.
Right to deduct interest from tax free bonds in computing value of shares under R. S. Missouri, 1929, Section 9765.
44-35 Mar 19 DELINQUENT AND BACK TAXES. Section 9952, Laws of Mo. 1933, p. 429 repeals by implication Sec. 9948, R. S. Mo. 1929.
44-35 Apr 22 TAXES—STATE LIABILITY. Legislature has no constitutional power to authorize State debts in form of special municipal assessments on real estate of the State.
44-35 May 14 SCHOOL FOR DEAF. Board of Managers can lease real estate for C. C. C. location.
44-35 June 17 SCHOOLS. A grade school pupil must attend district in which he lives with certain exceptions.
44-35 Aug 17 OLD AGE PENSIONS. (1) Inmate of county infirmary may make application for pension before being discharged from institution, but immediately upon receipt of pension must be discharged.
(2) Inmate of county infirmary cannot use old age pension to support himself in the infirmary and occupy quarters as a paying patient.
45-35 Jan 29 ELEEMOSYNARY INSTITUTIONS.
COUNTY COURTS.
INSANE PERSONS.
The law is not mandatory that the state eleemosynary institutions return county patients to sending county where keep and expenses are not paid by the county, but the Board of Managers of the Eleemosynary Institutions have the right to so return such patients.
45-35 Feb 2 CIRCUIT CLERKS. Circuit Clerks hold office from the first Monday in January of the year following election until the first Monday in January four years later.
45-35 Feb 23 COUNTY DEPOSITARY.
COUNTY COURTS.
1. County court should advertise for bids at May Term, in odd years, under Sec. 12184 R.S. 1929.
2. Question discussed in event no selection made by County Court under Sec. 12184 & 12189. R.S. 29.
45-35 Mar 28 ELEEMOSYNARY BOARD.
SUPERINTENDENT, STATE HOSPITAL.
Power of said board to appoint acting superintendent, one who does not possess the statutory qualifications of superintendent.
45-35 Apr 30 TAXATION. Back tax collections apportioned to respective funds for which originally assessed and levied, and unpaid warrants drawn against same, have priority of payment.
45-35 June 10 HIGHWAY PATROL. Purchases for State Highway Patrol under jurisdiction of Highway Commission.
45-35 June 20 OLD AGE ASSISTANCE. Inmates of county infirmaries not barred from benefits if otherwise qualified.
45-35 June 20 Mr. George C. Johnson WITHDRAWN
45-35 July 5 CITY TAX BOOK. In cities of fourth class county clerk should make the city tax book.
45-35 July 6 OLD AGE ASSISTANCE BOARD. Members of county court disqualified from appointing themselves to county old age assistance board.
45-35 July 8 OLD AGE ASSISTANCE. Senator or Representative prohibited from being appointed to position of State Old Age Assistance Commissioner or to position on county old age assistance boards.
45-35 July 12 OLD AGE PENSIONS. State Board has right to appoint clerical help for respective county boards.
45-35 July 18 STATE ELEEMOSYNARY INSTITUTIONS. The board has implied power to accept a discount on bonds accepted in lieu of a judgment and sell the same.
45-35 Aug 20 SUPPLEMENTAL FEE BILLS. When witness must make application for fees.
45-35 Aug 21 PENSIONS.
OLD AGE ASSISTANCE.
Costs of investigations payable out of appropriation to State Board; not payable by county.
45-35 Aug 23 OLD AGE PENSION. Payments due from date of filing application.
45-35 Aug 28 Hon. George C. Johnson WITHDRAWN
45-35 Aug 29 FEES.
COUNTY CLERK.
Not entitled to any fee for signing school bonds.
45-35 Sept 4 PRINTING. Multilith work, offsetting and duplicating is printing.
45-35 Sept 30 ELEEMOSYNARY BOARD.
INDIGENT SANE PERSONS.
COUNTY.
Authority to fix charges for six weeks’ treatment of indigent sane persons;
To be given six weeks’ treatment in state hospitals;
Liable for six weeks’ treatment of indigent sane under Laws Mo. 1935, p. 389.
45-35 Oct 7 OLD AGE ASSISTANCE BOARDS. Qualifications of County Boards.
45-35 Oct 29 INSANE POOR. County and State may accept from relative or other person, by way of re-imbursement, money expended by them on insane poor patients.
45-35 Nov 5 ELEEMOSYNARY INSTITUTIONS.
APPROPRIATIONS.
EXECUTIVE BUDGET SYSTEM.
Classification of appropriations. Cannot transfer from one classification to another.
45-35 Nov 22 ELEEMOSYNARY BOARD.
APPROPRIATIONS.
Board has no authority to transfer funds from one classification of appropriation to another.
45-35 Dec 2 ELEEMOSYNARY BOARD. No appropriation to pay for real estate.
46-35 Jan 3 TAXATION & REVENUE. Authority of Collector to employ attorney to assist in collection of delinquent personal property taxes.
46-35 Jan 11 COUNTY BUDGET LAW. Obligations of Class 5 may be carried over to following year and paid out of revenue from delinquent taxes if there are no funds in Class 6 and the funds in class 5 have been exhausted.
46-35 Feb 21 LABOR AND INDUSTRIAL INSPECTION. Commissioner has authority to inspect all restaurants and charge a fee for such inspection.
46-35 Apr 17 SCHOOLS. Mandamus will lie to compel a superintendent of schools to release for credit at another high school the credits of a pupil who has met every lawful requirement therefor.
46-35 May 29 SCHOOLS. County Superintendent’s salary, clerk hire and traveling expenses.
46-35 June 13 COUNTY BUDGET ACT. Circuit Judge may purchase books for office from Class 5 providing he does not jeopardize listed and estimated expenditures in Class 5, or same may be paid out of any available funds in Class 6.
46-35 June 14 LIQUOR CONTROL ACT. A person cannot obtain license to sell intoxicating liquor and 3.2 beer license on the same premises.
46-35 June 25 Hon. Alvin H. Juergensmeyer WITHDRAWN
46-35 July 12 SCHOOLS.
BONDS.
Interest after default in payment of principal.
46-35 Aug 30 TRUCKS.
COUNTIES.
No liability on counties for injuries caused by negligence.
46-35 Nov 21 SCHOOL DISTRICTS. When entitled to credit due resident under Section 9207, R. S. Mo. 1929.
46-35 Dec 19 COUNTY BUDGET ACT. Appropriation made to County Farm Bureau organizations should be placed in Class 6; County Health Officer in Class 4; Government Relief Officer in Class 6; Probation Officer in Class 4; County Highway Engineer in Class 4.
47-35 Feb 4 IN RE: HOUSE BILL NO. 74. Relating to placing of employees under the provisions of the Workmen’s Compensation Act, in conflict with Section 44a of Article IV. Missouri Constitution.
47-35 Feb 7 ROADS AND BRIDGES. Limitation on special road district incorporated under Article 9, Chapter 42, R. S. Missouri, 1929, in incurring indebtedness.
47-35 May 3 LICENSES. Justices of the Peace and Police Judges have no jurisdiction to revoke or cancel State automobile licenses or to stay execution of punishment conditioned on good behavior.
47-35 June 25 INTOXICATING LIQUOR. Corporations shall employ resident managers for their various places of business with the proper qualifications as provided in Section 27 of the Liquor Control Act.
47-35 July 22 INTOXICATING LIQUORS. Licensees under a Liquor Control Act cannot form a co-partnership with others and operate under a license issued to one of partners.
47-35 Oct 9 PUBLICATION TAX. Interpretation of the Law of 1935, page 403, Section 9952b, relating to publication of delinquent tax list.
47-35 Oct 16 OLD AGE ASSISTANCE. Interpretation of appropriation Act.
47-35 Nov 4 TAXATION. Property of Woods Brothers located in Moniteau County on June 1st, subject to Missouri taxes.
48-35 Dec 17 SCHOOLS. A flag of the United States shall be flown during school hours, except during rainy or stormy weather.
49-35 Jan 10 MOTOR VEHICLES.
TRUCKS.
A person engaged in transporting property over the highways of this State must have license to do so as contract hauler.
49-35 Mar 15 COUNTY CLERK.
DEPUTY.
(1) Deputy county clerk must be approved by the county court;
(2) County court may refuse to approve, for what reasons.
49-35 May 4 SCHOOLS. Judgment for damages for breach of contract for teaching school must be paid out of the teachers’ fund.
49-35 May 6 SCHOOLS. State Superintendent of Schools has power to deny state aid to district when he requires transportation of pupils under Section 20, Laws of Mo., 1931.
49-35 July 19 SCHOOLS.
TRANSPORTATION.
Approval of various statements concerning transportation problem.
49-35 July 20 OFFICERS. Salary does not attach until legal office created.
49-35 Oct 8 SCHOOLS. The 1931 Act provides the only basis for apportioning State school moneys.
49-35 Dec 7 MUNICIPAL OFFICERS.
MARSHALS.
Have no official power to apprehend offenders beyond the boundaries of their municipalities.
51-35 Apr 3 SCHOOLS.
ELECTIONS.
Five questions in regard to school elections answered.
51-35 Apr 9 SCHOOLS.
SCHOOL DIRECTORS.
The paying of automobile license tax will not qualify a party as director of a school district.
51-35 Apr 18 Dr. Leon B. Lake, Secretary WITHDRAWN
51-35 May 15 CITIES. Cities shall not pass ordinances regulating control, manufacture or sale of intoxicating liquor inconsistent with provisions of Liquor Control Act. Cities may fix any reasonable qualifications not inconsistent with provisions of the Liquor Control Act.
51-35 Aug 23 INTOXICATING LIQUORS.
CITIES.
Cities do not have the right to require places of business handling intoxicating liquors to close on Sundays and between the hours of 1:30 o’clock, a.m. and 6:00 o’clock, a.m.
51-35 Nov 15 OLD AGE PENSIONS. All property, real and personal, must be taken into consideration in determining qualifications for assistance.
52-35 Jan 11 SCHOOL DISTRICTS.
SCHOOL FUNDS.
SCHOOL FUND ACCOUNTED. SCHOOL WARRANTS.
TAXATION.
Treasurer required to set up different funds and only those named in statute. Warrants must provide specific fund. Warrant payable only out of fund drawn on. Treasurer liable on bond for violation. School funds payable only on school warrant. Delinquent taxes to be credited to the particular fund for the particular year for which levied. School board required to issue warrants when delinquent taxes collected. Delinquent taxes to be used only for purposes for which levied. Section 9555. Delinquent taxes not all to be credited to teachers’ fund. School board cannot authorize the setting up of any fund except those named in statutes.
52-35 Mar 11 CIRCUIT CLERK AND EX OFFICIO RECORDER OF DEEDS. Circuit Clerk who is ex officio recorder of deeds should use the seal of the Circuit Court in all cases in which a seal is required.
53-35 Dec 11 Mr. Henry G. LePage WITHDRAWN
54-35 Feb 14 GARNISHMENT. Officers of the United States having money in their hands to which certain individuals are entitled are not liable to the creditors of those individuals in the process of garnishment.
54-35 Nov 15 RECORDER OF DEEDS AND CIRCUIT CLERKS. Recorder of deeds shall receive the sum of 50 cents for affixing seal and certificate in every instance. Copies of petitions furnished by the Circuit Clerk shall entitle said Circuit Clerk to his fees despite the fact copies are furnished by plaintiff.
56-35 June 24 OLD AGE PENSIONS. There is no legal duty on child to support parents under clause in Section 6 of Act “has no child or other person responsible under the law of this state and found by the state board or by the county board able to support him”.
56-35 Aug 12 CORPORATIONS. Stockholders may, by proxy, waive notice of meeting.
56-35 Oct 28 NON-PROFIT ASSOCIATION. Entitled to purchase or manufacture and furnish electric current on non-profit cooperative plan.
56-35 Nov 26 STATE UNIVERSITY. Professor may not enter into contract in violation of Section 9654, R. S. 1929.
57-35 Feb 21 Hon. G. Logan Marr WITHDRAWN
57-35 Feb 26 COUNTY DEPOSITORY. (1) Amount of bond to be fixed by County Court by method set out in statute – Section 12187, R. S. 1929.
(2) Depository agreement submitted, not approved.
57-35 Apr 6 TAXATION. Owner of land sold for taxes entitled to exercise privilege of ownership until deed issues—Senate Bill 94.
57-35 Apr 24 Hon. G. Logan Marr WITHDRAWN
57-35 June 11 SCHOOL DIRECTORS. Quo Warranto is proper proceeding to oust a school director who does not have the necessary qualifications.
57-35 June 18 ROADS AND BRIDGES. Commissioners of special road districts cannot act as road overseers and draw pay for the same in a special road district.
57-35 June 27 TAXATION.
COUNTY WARRANTS.
Protested county warrants not exempt from taxation.
57-35 July 6 COUNTY DEPOSITORY. Deposits made by a county in non-compliance of County Depository Law, Section 1218-85-86-87, creates preferred claim in favor of county in case of failure of bank.
57-35 July 19 INTOXICATION LIQUORS. County Courts and Cities may charge lesser fees for licenses than is required to be paid under the Liquor Control Act. Cities cannot pass ordinances lessening the inhibited distance as provided in the Liquor Control Act.
57-35 Aug 20 SLOT MACHINES.
SEARCH AND SEIZURE.
Proper method of procedure; of gambling devices.
57-35 Aug 26 CONCEALED WEAPONS. Carrying weapon exposed to bank.
57-35 Aug 28 INTOXICATING LIQUORS. Licensees, under the provisions of the Liquor Control Act, may be prosecuted for failure to pay into the county treasury the fee as provided under Section 25 of the Act.
57-35 Sept 20 EVIDENCE-WITNESS-CRIMINAL PROCEDURE. Evidence of former testimony of a witness given at a prior trial and preserved in Bill of Exceptions is admissible against a defendant at a subsequent trial where the presence of the witness cannot be obtained for statutory reasons.
57-35 Nov 20 PENAL INSTITUTIONS.
CONVICTIONS.
JUDGMENTS.
An ante-dated mittimus in the hands of the Warden is interpreted that sentence is to commence from date of judgment, unless sentence is stayed to a future date in some way provided by law. Allowing jail time by ante-dating sentence is illegal.
58-35 Feb 7 SCHOOLS.
INCIDENTAL EXPENSE.
Repairs and replacements to building should be paid out of building fund, and if there is not enough money in the building fund the same may be transferred out of the incidental fund. However, in arriving at the rate of tuition moneys transferred or that will be transferred out of the incidental fund to the building fund should not be included.
58-35 Feb 12 SCHOOLS. Board of directors have no power to repair roads in front of school buildings, out of incidental fund.
58-35 Mar 25 CORONER. (1) Shall use reason in determining his statutory jurisdiction to hold an inquest.
(2) Who shall pay inquest fees.
58-35 July 5 INTOXICATING LIQUOR. Information for sale without license.
59-35 Jan 10 TAXATION AND REVENUE.
BILLS.
Tax law can provide receipts to go to exclusive fund for specific purpose.
59-35 Feb 14 COUNTY CLERKS. 1. The amount of compensation of county clerk and deputy hire;
2. Compensation of county clerk and pay of deputies must be derived annually from fees earned;
3. Settlements with county courts; when made etc.;
4. Duty of the county clerk to appoint deputy or assistant; duty of county court to approve or disapprove such appointment.
59-35 Mar 21 BUILDING AND LOAN ASSOCIATION. Building and loan corporation dissolved the same as any other corporation. However, first must comply with Section 5626, Laws of Mo. 1930.
59-35 Mar 23 FEES.
DRAINAGE DISTRICTS.
TOWNSHIP ORGANIZATIONS.
Fees for collecting and disbursing drainage funds are independent allowances and should be paid as such even under township organization.
59-35 Mar 27 GAMBLING. “Bank Night”
59-35 Apr 3 TAXATION. Supplemental opinion to opinion written November 24, 1934. County Court may change valuation after tax is delinquent.
59-35 Apr 18 BUILDING AND LOAN. Voting by proxy.
59-35 June 25 BUILDING AND LOAN. Building and Loan Associations are not permitted to conduct a safety deposit box business as such is not conferred by their charter.
59-35 Sept 10 BUILDING AND LOAN. Interpretation of the word “salesman”; who deemed to be “salesmen”.
59-35 Sept 13 BUILDING AND LOAN. Salesmen of “securities” for (1) state chartered B. & L. Associations; (2) B. & L. Associations or Savings & Loan Associations, incorporated under laws of United States; (3) B. & L. Associations or Federal Savings & Loan Associations incorporated under laws of other states, operating in Missouri, must be licensed; and (4) penalty for violation.
59-35 Nov 15 SALES TAX. Municipally owned plants selling light and water to users and consumers are subject to the tax.
59-35 Dec 16 BUILDING AND LOAN ASSOCIATION. If the by-laws of the Building Loan do not prohibit a director from selling his own commodity to said association, of which he is a director, then there is no statute that prohibits him from doing so.
60-35 Jan 11 PUBLIC HEALTH. Registration of births under Section 9054a.
60-35 Feb 6 BOARD OF HEALTH.
APPROPRIATIONS.
Fund for water analysis after being placed in treasury may not be withdrawn unless appropriated by the Legislature.
60-35 Feb 14 BOARD OF HEALTH.
COSMETOLOGY.
Reinstatement of expired certificate discussed.
60-35 Feb 21 COUNTY COLLECTOR. A vacancy does not exist by collector-elect’s failure to give bond and he may qualify by meeting the legal requirements any time he is able to do so.
60-35 Mar 21 STATE BOARD OF HEALTH. May Establish designation for registration districts.
60-35 Mar 23 State Board of Health. E.T. McGaugh WITHDRAWN
60-35 Mar 25 MOTOR VEHICLES. Lights—White lights to be used in front of an automobile and red lights to the rear; other lights prohibited.
60-35 May 2 STATE BOARD OF HEALTH.
VITAL STATISTICS.
Fees earned in the division of vital statistics to be turned over to the State Treasurer.
60-35 May 8 CITIES OF THE THIRD CLASS. Mayor not disqualified from election or holding said office.
60-35 May 14 STATE BOARD OF HEALTH.
COUNTY COURT.
County Court required to appoint County Health Nurse upon filing of sufficient petition, Section 9039 R. S. Mo. 1929.
60-35 May 15 PHYSICIANS AND SURGEONS.
PUBLIC RECORDS.
Records obtained by laboratory tests from samples submitted by physicians are privileged and not open for inspection to the public.
60-35 June 21 CITIES.
INTOXICATING LIQUORS.
Cities of fourth class or other cities may limit the number of places where intoxicating liquors may be sold.
60-35 Nov 15 MEDICINE.
STATE BOARD OF HEALTH.
Applicant not entitled to privilege of taking medical examination unless he is able to qualify under law as it presently exists.
60-35 Nov 15 INQUESTS.
CORONERS.
Cases in which to be held – Necessity of reference by physician.
61-35 May 13 VACANCY. Members of Board of Aldermen in cities of Fourth Class.
61-35 July 18 STATE BOARD OF OPTOMETRY. Board must elect a president in July in each year, and failure thereof means that the president and secretary hold at the pleasure of the board, and may be removed at any time.
61-35 July 26 RECORDER OF DEEDS. Under Sec. 11543 it is the duty of the Recorder of Deeds to record deeds which shall be proved or acknowledged according to law.
63-35 Jan 2 INSURANCE. Amount of reserve of mutual fire insurance companies required.
63-35 Jan 18 TAXATION & REVENUE. Senate Bill 94 exclusive law for enforcing delinquent state and county taxes and taxes of cities of third and fourth class.
63-35 June 26 LICENSES. When county courts may impose a license tax on roller rinks or skating rinks.
64-35 Jan 14 BANKS & BANKING.
COUNTY COURTS.
Power and authority of County Courts to compromise with bondsmen on depository bond.
64-35 Jan 16 BANKS & BANKING. Restricted banks may reorganize under House Bill 91, Laws 1933, pages 404, 405, and 406.
64-35 Feb 6 BANKS & BANKING. Assignment executed by depositors of the Bank of Clark, legal and binding on them.
64-35 Feb 19 BANKS & BANKING.
CORPORATIONS.
1. Corporation automatically dissolved by expiration of charter.
2. President and directors of dissolved corporation under Sec. 4561, R. S. 1929, became trustees for winding up affairs.
64-35 Apr 22 CLERK OF HANNIBAL COURT OF COMMON PLEAS. Section 11812, Laws 1933, providing for appointment of deputies is applicable to Hannibal Court of Common Pleas.
64-35 May 3 STATE BOARD OF HEALTH.
FOOD AND DRUG.
Every building or structure held out to public where sleeping accommodations are furnished for pay in which ten or more rooms are furnished shall pay hotel license inspection fees.
64-35 May 27 CHARITABLE TRUSTS.
TAXATION.
Property located in a city used exclusively for charitable purposes, to the extent of one acre, is exempt from taxation for State, County or local purposes.
64-35 June 28 MISSOURI OCCUPATION TAX. Water sold by City of Excelsior Springs subject to tax; mineral baths not subject to tax; receipts from operation of swimming pool not subject to tax.
64-35 Aug 26 SMALL LOAN LAW. Licenses under Small Loan Law permitted to accept real estate as security. Sections 5544 to 5564, R. S. 1929.
64-35 Dec 3 BANKS & BANKING.
COMMISSIONER OF FINANCE.
Publication of unclaimed deposits, dividends and interest every five years by Commissioner of Finance, under Section 5304 R.S. Mo. 1929.
64-35 Dec 21 TAXATION. Refund to purchaser at void sale payable from County Treasury.
65-35 Mar 25 COUNTY SUPERINTENDENT OF SCHOOLS. A person who has not taught or supervised schools as his chief work at least two of the eight years next preceding his election, or has not spent the two years next preceding his election as a regular student in a state teachers’ college or university cannot qualify as County Superintendent of Schools.
65-35 May 3 STATE TAX COMMISSION. Commission to assess busses of electric light and power company, operated in lieu of street cars as distributable property; also franchise of said electric light and power company.
65-35 May 20 FRANCHISE TAX. Capital stock notes not exempted.
65-35 June 6 JUSTICE OF THE PEACE. Transcript in criminal case may be filed with Circuit Clerk as in civil cases.
65-35 June 10 COUNTY BOUNDARIES. Not changed by avulsion.
65-35 June 21 PROBATE COURT. Probate judge may sit in case in which he is witness to will unless there be objection in writing, verified by affidavit filed on behalf of any party in interest.
65-35 Oct 10 OLD AGE COMMISSION. County Old Age Assistance Board entitled to necessary expenses for meals not to exceed the amount fixed by Old Age Assistance Division.
65-35 Oct 29 BOARD OF HEALTH.
SCHOOLS.
Power of Board of Education to require vaccination of pupils.
65-35 Nov 7 SALARIES AND FEES. Circuit clerk and ex officio recorder is not entitled to retain fees for issuance of marriage licenses if by so doing he receives in compensation more than the annual salary as defined in Sec. 11786, R. S. Mo. 1929.
65-35 Nov 22 FERTILIZER. State Fertilizer Law does not apply; fertilizer used in Missouri by U. S. Dept. of Agriculture not offered for sale.
65-35 Nov 22 TAXATION. Leasehold interests, if of any value, assessable.
66-35 Jan 8 STATE TREASURER.
ESCHEATS.
State Treasurer has no authority to receive intangible personal property which has escheated to the State.
66-35 Jan 14 INHERITANCE TAX. Failure to make application for refund within two years from date of accrual of right to such refund bars claimant from making such application.
66-35 Mar 27 LIQUOR CONTROL ACT. Moneys received by reason of county liquor license fees should be placed in county treasury and disbursed according to classification of expenditures as provided by county court under County Budget Act.
66-35 June 18 STATE TREASURER. Federal Housing Administration first deed of trust notes do not of themselves become legal collateral for state moneys deposited.
66-35 Sept 25 EMINENT DOMAIN.
CAPITOL GROUNDS.
CONDEMNATION.
Board of Permanent Seat of Government does not have power to condemn under Laws of 1935, pages 53-54, nor under general law, without special statutory authority.
66-35 Oct 22 INHERITANCE TAX. Exemptions of a widow or widower under the Inheritance Tax Laws of the State of Missouri are $20,000.00 plus the value of a child’s share in the entire net estate.
67-35 June 24 OFFICIAL BONDS. No county officer should become a surety on the official bond of another county officer.
68-35 Mar 18 Opinion Letter to Mr. R.E. O’Malley
68-35 Mar 22 INSANE POOR PATIENTS.
SHERIFF’S FEES.
For transporting insane poor patients.
68-35 Mar 29 Opinion Letter to Mr. R.E. O’Malley
68-35 June 11 Hon. M. M. Ohlhausen WITHDRAWN
68-35 Oct 2 Opinion Letter to Mr. R.E. O’Malley
68-35 Oct 3 PENAL BOARD.
CONVICTS.
Certificate of Penal Board issuable in compliance with Section 8442 R. S. 1929, upon demand of former convict.
68-35 Oct 24 CRIMINAL LAW.
HABITUAL CRIMINAL ACT.
Death sentence may be imposed on charge under habitual criminal act.
68-35 Nov 7 Opinion Letter to Mr. R.E. O’Malley
69-35 Jan 2 TAXATION AND REVENUE. Penalties, interest, commissions and attorneys’ fees as allowable on delinquent taxes against railroad undergoing re-organization under Section 77 of Bankruptcy Act.
69-35 Mar 25 CITY ORDINANCES. Validity of same based on necessary statutory vote on final passage.
69-35 Apr 15 INSURANCE. Re Approval of decreased value of Trans-Mississippi Life Insurance Company stock.
69-35 Apr 23 DEAD BODIES. Consent of the Secretary of the State Anatomical Board must first be obtained before an autopsy may be performed on unclaimed dead bodies.
69-35 Sept 12 Opinion Letter to Mr. R.E. O’Malley
69-35 Sept 13 COUNTY COURTS.
SCHOOL FUNDS.
Expense of managing and maintaining property acquired under a mortgage given to secure a loan of school money should be paid out of the income of said property.
69-35 Nov 23 SCHOOLS.
TAXATION.
Distributable property of railroads and similar utilities is ascertained by the average rate levied for taxation.
70-35 Jan 18 ELECTIONS. Death of contestee in election contest abates the action; if vacancy in office exists, the governor must issue writ of election to fill such vacancy.
70-35 Apr 25 Are Police Officers entitled to reward for the capture of criminals.
70-35 Aug 6 NOTARIES PUBLIC. (1) One may hold the office of Notary Public and County Superintendent of Schools.
(2) Notary Public is entitled to charge statutory fees for services rendered.
70-35 Sept 30 SALES TAX. Sales of milk and farm products subject to tax.
71-35 Apr 2 TOWNSHIP ELECTIONS. Names of candidates may be printed on ballot or ballot left blank and same written in, but voters cannot write candidates name on blank ticket, separate from regular ticket.
71-35 June 24 TAXATION. Tender of tax, and no interest or penalty, etc., is all that is required if before June 30, 1933.
71-35 June 25 COUNTY TREASURER’S BOND. County Court may not “reduce” bond by court order.
71-35 July 30 COUNTY SURVEYOR. County Surveyor when ex-officio county highway engineer has only the powers that the county court confers upon him by direction.
71-35 Sept 26 TAXES. Payment of taxes on part of one tract of land.
71-35 Nov 26 APPROPRIATIONS. Money cannot lawfully be transferred from a general fund to a specific fund unless authorized by statute.
72-35 Jan 2 TOWNSHIP CLERK’S FEES. Township clerk under Section 12310 R. S. Mo. 1929, as amended Laws of 1931, page 377, is not entitled to any fee for issuing warrants.
72-35 May 13 HEALTH COMMISSIONER – COUNTY COURT. County Court can require duties of County Health Commissioner not inconsistent with rules of Board of Health.
72-35 Dec 19 COLLECTION OF TAXES. 1927 warrants cannot be used by taxpayer in payment of 1932 taxes.
73-35 Feb 6 SPECIAL ROAD DISTRICTS. Road Districts composed in part of two special road districts would not be liable for the bonded indebtedness of said road districts.
73-35 Feb 20 Hon. C. W. Piper WITHDRAWN
73-35 Mar 21 COUNTY BUDGET ACT. Claims against the county not included in the estimate made at the February 1935 term may be paid out of (1) classes 5 or 6; (2) out of an ascertainable surplus in any of the other classes; (3) out of delinquent taxes.
73-35 Apr 15 INSANE PAUPERS.
SHERIFF.
Not mandatory upon County Court to designate Sheriff to transport patient to State Hospital.
73-35 May 13 LICENSE – COUNTY COURTS. Pool tables operated in a County may be licensed when?
73-35 June 26 INTOXICATING LIQUORS. Wholesale Liquor Dealers subject to assessment and payment of an ad valorem tax.
73-35 Aug 21 CITY MANAGER GOVERNMENT. Ordinance permitting marble and slot machines to operate and pay occupation tax illegal.
73-35 Sept 26 TAXES. Payment of taxes on part of one tract of land.
73-35 Oct 16 COUNTY COURT.
SHERIFFS.
In Counties of less than 75,000 inhabitants, County Judges are entitled to $5.00 per day when necessarily engaged in holding Court. There is no statutory or common law duty in Missouri for a sheriff to open Court, but his duty is to attend Court.
73-35 Nov 27 SCHOOLS. Money found in the teachers’ fund may not be transferred to either incidental fund or building fund, directly or by subterfuge.
73-35 Nov 29 COUNTY CLERKS. Construction of Section 12183, R. S. Mo. 1929.
74-35 Feb 11 NEPOTISM. It is not a violation of the nepotism section of the Constitution for a county court to appoint as janitor a first cousin of one of the judges’ deceased wife, providing there are no living children of the marriage aforesaid.
74-35 May 15 SCHOOLS. School district organized as a town district under the provisions of Section 9325, prior to the enactment of Section 9194, may levy a maximum tax of $1.00 on the $100.00 valuation.
School district classified as a town district, under Section 9194 may levy a tax of $1.00 on the $100.00 valuation.
District not so organized or classified is limited to a levy of 65 cents on the $100.00 valuation.
74-35 July 15 SCHOOLS. Supplement to opinion No. 74, May 15, 1935, to J.E. Pummill.
75-35 Feb 6 INTOXICATING LIQUOR. A city ordinance requiring a person to take out a license for operating each bar in the same place of business is in conflict with Section 20 of the Liquor Control Act, and therefore void.
75-35 Apr 4 TAXATION AND REVENUE. Manner of redeeming sold property.
75-35 May 10 CONVICTS.
PARDON.
Where one previously convicted of a crime is not suffering from civil disability, a pardon to remove civil disability is not necessary.
75-35 May 24 SCHOOLS. Sending school must pay entire tuition of pupil, receiving credit up to $50.00 if the State has the money.
75-35 Oct 3 SALES TAX. Farmer must be engaged in the “business” of selling apples to be subject to tax.
76-35 May 3 LICENSE FEES. Bond and stock brokers required to pay license fee under Section 14044, R.S. Mo. 1929.
76-35 July 20 BROKERS. Persons who do not deal as money brokers or exchange dealers are not subject to the provisions of Section 14044 R. S. Missouri 1929.
77-35 Jan 24 COUNTY BUDGET LAW. Expenses of Class 1 incurred by county court in excess of fund set aside may be paid out of Class 1 regardless of fact that they are in excess of estimate as contemplated by the Budget Act.
77-35 June 7 COUNTY COLLECTOR. County collector must pay direct to treasurer of City, Town or Consolidated District, moneys collected by him to which said district is entitled.
77-35 Dec 14 TAXATION.
CITIES OF THE THIRD CLASS.
Duty of City Collector to make up delinquent lists of lands and lots.
78-35 Jan 9 COUNTY COLLECTORS, EX OFFICIO TREASURER. Entitled to no expenses in addition to maximum allowance under first 13 subdivisions of Sec. 9935 Laws of Missouri 1933.
78-35 Jan 9 OFFICERS. Probation officer is a county officer, and as such is entitled to receive a copy of the Revised Statutes under the provisions of Section 693, R. S. Mo. 1929.
78-35 Jan 17 SHERIFF. County Court cannot change sheriff’s fees for boarding prisoners after January 1, especially after the expiration of the November team.
78-35 Mar 21 PENAL INSTITUTION.
MISSOURI REFORMATORY.
Superintendent may not receive a contagious person.
78-35 Mar 26 COUNTY BOUNDARIES. Jurisdiction of Clay Co. extends to middle of main channel of Mo. River and Prosecuting Attorney of Clay Co. may prosecute for crimes committed on the Clay Co. side of main channel.
78-35 Apr 16 COUNTY BUDGET ACT. Salary of Secretary of Farm Bureau Agent should be placed in Class 6.
78-35 May 8 SHERIFFS FEES. Allowable only where he serves papers officially and not recoverably where he attempts and fails to serve.
78-35 May 23 PROBATION OFFICER. County Court has authority to pay salary of Probation Officer by virtue of Class 4, Section 2, Budget Law 1933, maximum salary allowable.
78-35 June 26 INITIATIVE AND REFERENDUM. Legislature may determine the percent, not in excess of eight per cent of petitioners, required to initiate measures.
78-35 July 9 Statute of limitations on delinquent taxes.
78-35 Aug 13 SPECIAL ROAD DISTRICTS. Refund by State Highway Commission.
78-35 Aug 24 INSURANCE DEPARTMENT. Rate filing held in violation of Article VIII, Chapter 37, Revised Statutes Missouri 1929.
78-35 Oct 7 SALES TAX. Sales made by post exchanges to members of the camp are not subject to the tax. The original purchase made by the post exchange from the merchant or wholesaler is subject to the tax.
78-35 Oct 10 SPECIAL ROAD DISTRICTS. Oral agreements with municipal corporations and executed on both sides cannot be repudiated.
78-35 Oct 15 TAXATION. Right of Redemption from tax sale.
78-35 Oct 29 CIRCUIT CLERK.
DRAINAGE DISTRICT.
Fees allowable to Circuit Clerk in drainage cases under special Act of the Legislature.
79-35 Jan 18 Opinion Letter to Hon. V. C. Rose, Jr.
79-35 Jan 23 CONVICTS. Status of a person with legal residence in Missouri who has been convicted and sentenced in a United States District Court for a felony.
79-35 Mar 16 COUNTY BUDGET ACT. Cost of administering Federal relief on part of county may be classified as Contingent and Incidental expenses or expense of paupers not otherwise classified and paid out of Class 5.
79-35 July 11 BLIND PERSONS. It is a misdemeanor to cause a blind pensioner to unwillingly part with pension funds.
79-35 Oct 10 SHERIFFS. Sheriff must feed prisoners and County must reimburse him for necessary feed up to 75 cents per prisoner in Putnam County.
80-35 Feb 14 CONVICTS. Sentence to Boonville is not a bar to commitment to intermediate reformatory.
80-35 Feb 20 CONVICTS.
WARDEN.
Imprisonment shall never be computed from a date in the judgment which is prior to the date of sentence.
80-35 Apr 16 PUBLIC OFFICERS. Same person cannot hold position of road overseer and committeeman under corn-hog program.
80-35 May 7 DEAD BODIES.
WARDEN.
Prisoners who die in the Penitentiary should be turned over to Anatomical Board when they are to be buried at public expense.
80-35 May 20 PENITENTIARY.
CIRCUIT CLERK.
(1) Penitentiary liable for fees of Circuit Clerk for furnishing certified copies of Information and Judgment, requested by it.
(2) Fees of Circuit Clerk for furnishing certified copies of Record to Penitentiary necessary to return a fugitive from justice, should be paid out of fund provided for apprehension of criminals.
80-35 July 15 HABEAS CORPUS AD TESTIFICANDUM. A circuit court has power to issue and may only keep said prisoner as long as necessary for such to testify.
80-35 July 19 TAXATION. (1) Amount of taxes if sold under Jones-Munger Law.
(2) Amount of taxes if judgment taken.
(3) Operation of 1935 act.
81-35 Feb 26 COUNTY TREASURER. Entitled to such compensation as county court deems advisable not exceeding ½ of 1% on all school moneys disbursed by him.
81-35 Mar 8 COUNTY COURT. Legal procedure for the removal of the judges of the county court from office.
82-35 Jan 21 COUNTY CLERKS.
COUNTY DEPUTIES.
Salary of County Clerk and his deputy in counties having a population of 10,000 and less than 11,500 persons. Salary not to be fixed by county court.
82-35 Jan 30 Hon. T. M. Scott WITHDRAWN
82-35 Mar 29 TAXPAYER. Definition of, for voting purposes.
83-35 Apr 18 BEES. Power of City of fourth class to prohibit possession of, within city limits.
83-35 June 12 PROBATE COURT. Demands must be allowed by court in order for executor to receive credit therefor.
83-35 Nov 1 RECORDER. Agreements must be acknowledged by both parties before same can be recorded.
83-35 Nov 5 Appropriation to Kansas City Court of Appeals not sufficient to cover payment of insurance.
83-35 Nov 14 SALARIES AND FEES. Constable entitled to commitment fees only when person committed is a criminal. Sheriff entitled to commitment fees regardless of whether person committed is adjudged a criminal.
84-35 Jan 2 COUNTY SEAT, REMOVAL OF. Petition to move County Seat and petition to increase tax to build new court house must be separate petitions.
84-35 Jan 3 COUNTY BUDGET LAW. Road District Fund and County Purpose Fund may be used for Class 5 and need not be kept separate from other funds and if anticipated funds in Class 5 exceed 1/5 of anticipated revenue, the excess may be placed in Class 6.
84-35 Jan 26 DEPUTY CIRCUIT CLERK. Statutes do not require a deputy to give bond; however, circuit clerk may, if he desires, exact a reasonable bond.
84-35 Apr 18 COUNTY COURT. Sec. 11812, R.S. Mo. 1929 confers on County Court complete control of appointment, compensation, and tenure of office of deputies and assistants to clerks of the circuit court.
85-35 Sept 26 BARBER SHOPS AND BEAUTY SHOPS. Under the provisions of House Bill No. 32, cities may regulate the hours of closing of barber shops alone or vice versa.
85-35 Nov 22 COUNTY BUDGET ACT.
COUNTY COURT.
CIRCUIT CLERK.
County Court may transfer surplus in any one of the five classes to some other class in need of same at the close of fiscal year.
It is duty of county court under Sec. 12162, R.S. 1929 to take whatever action it deems proper in regard to audit made by State Auditor of county offices.
Additional salary due Circuit Clerk, as shown by audit, for 1932-33-34 can only be paid from income of those years, from back taxes collected for those years, or from surplus remaining at close of fiscal year.
86-35 Jan 3 PRISONERS BOARD IN COUNTY JAIL. County Court cannot order different amounts to be spent for board of misdemeanor and felony prisoners.
86-35 Jan 8 SHERIFFS. Fees for attending court.
86-35 Jan 15 OFFICIAL BONDS. Attorneys at Law accepted as sureties on official bond does not invalidate, yet such should not be accepted as the statute is purely directory.
86-35 Jan 29 COUNTY BUDGET LAW. Revenue of 1934 cannot be used for payment of interest on warrants issued prior thereto; if surplus remains after all obligations have been taken care of, or if revenue is derived from delinquent taxes, the same may be applied on interest of protected warrants.
86-35 Feb 4 GAMBLING. “Ball Machines”
86-35 Feb 12 INHERITANCE TAX. Taxation of remainder interest should be at the highest possible rate.
86-35 Feb 12 TAXATION AND REVENUE.
COUNTY COLLECTORS.
Collectors can only retain a commission on the amount of money actually collected regardless of the face value of the tax bill.
86-35 Mar 7 INCOME TAX. Compensation paid officers and employees under the Federal Emergency relief Act of 1933 subject to taxation in Missouri.
86-35 Mar 21 SHERIFFS. State not liable for commitment fees and mileage.
86-35 Mar 23 COSTS. Information charges crime under Section 4151 R. S. Mo. 1929, ** State not liable for costs in the case charged under Section 4151, R. S. Mo. 1929.
86-35 Mar 29 COUNTY COLLECTOR. Terms of collector’s bond is guide as to whether collector, who remains in office due to successor’s failure to qualify as to giving of bond, shall be required to give a new bond.
86-35 Apr 5 TAXATION.
COUNTY COLLECTOR.
Commission of County Collector cannot under any circumstances exceed percentage of taxes actually paid.
86-35 Apr 8 PROBATE JUDGE. Probate Judge is entitled to deduct amount of salary he has paid a probate clerk who holds over after the expiration of the term for which he was appointed.
86-35 Apr 9 MISSOURI ATHLETIC COMMISSION. Sec. 12999, R. S. 1929 in using words “gross receipts” means receipts from all sources in connection with any boxing, sparring or wrestling exhibition.
86-35 Apr 20 MUNICIPAL LIGHT BONDS. Laclede Electric Light Bonds.
86-35 May 2 INCOME TAX. Compensation of counsel for Trustee in Bankruptcy not exempt.
86-35 May 6 APPROPRIATIONS. Director of Medical Licensure—No appropriation having been made, cannot be ascertained at this time out of which of the two funds his salary may be paid.
86-35 May 8 COUNTY COLLECTORS.
STATE AUDITOR.
The State Auditor’s power to audit, adjust and settle with County Collectors carries with it the right to discreetly credit County Collectors with outlawed taxes where his refusal to so credit would be arbitrary under all the facts.
86-35 May 10 COLLECTOR.
BONDSMEN.
1. Sureties on a Collector’s bond are not liable beyond the liability of their principal.
2. Collectors and sureties are relieved if funds are lost by failure of a legal depository even though the bond contains the phrase “collect and pay over.”
86-35 May 27 SHERIFF.
COSTS.
TRAVELING EXPENSES.
State is liable to Sheriff and guard for traveling expenses of themselves and prisoners when delivering boys convicted of a felony and committed to the Missouri Training School for Boys.
86-35 May 31 MISSOURI OCCUPATION TAX. Deductibility of (1) sales of electric energy to municipally owned power and water plants; (2) sales of electrical energy to building owners to be remetered to tenants; (3) sales of electrical energy to companies for propelling street cars; (4) sales of electrical energy from transmission lines; (5) sales of electrical energy in other states by a Mo. company; (6) Rental receipts from property used in operations; (7) Sales of material and supplies to Employees Mutual Benefit Associations.
86-35 June 10 STATE ATHLETIC COMMISSION. It is unlawful to pay members of Commission personally $25.00 per month as office expense, but the Commission with consent of Governor may appoint assistants whose salary shall not exceed $5.00 per day.
86-35 June 14 STATE AUDITOR.
CRIMINAL COSTS.
COURT REPORTERS’ FEES.
On Statutory certificate from the Prosecuting Attorney and Trial Judge the State Auditor may pay criminal costs in criminal cases charged against the State.
86-35 June 18 OFFICIAL BONDS. Payment of premium may only be made where authorized by statute and by appropriation act.
86-35 June 27 FEES. Change of venue deposits to circuit judge in district are considered in fixing probate judge fees.
86-35 July 10 BOARD OF HEALTH.
APPROPRIATIONS.
Director of medical licensure to be paid out of Department of Health fund. Who to sign requisitions for disbursements from funds discussed.
86-35 Aug 2 Hon. W. Randall Smart WITHDRAWN
86-35 Aug 16 INCOME TAX. Royalties received for use of patents issued by U.S. Government during years 1929, 30, 31 and up to and including May 16, 1932 are subject to income tax laws of the State of Missouri.
86-35 Aug 22 RECORDER OF DEEDS. Statute requiring Recorder to hold deeds for one year applies only to those both signed and acknowledged more than one year prior to filing.
86-35 Aug 30 AUTOMOBILE LICENSE. License required when Oklahoma automobile enters Missouri, absent reciprocity.
86-35 Sept 5 MISSOURI DENTAL BOARD. Authorized to employ counsel.
86-35 Sept 10 SCHOOL FUND MONEYS. A loan good when made remains a valid loan although borrower thereafter is elected to county office, except county judge.
86-35 Sept 16 SALES TAX. Grain shipped to mill between two intra-state points, transportation charges are subject to 1% tax regardless of whether or not same is to be rebilled and sold in interstate commerce.
86-35 Sept 18 APPROPRIATION. In view of the effect of the decision in the case of State v. Thompson, printing and clerical help may be charged against the teacher-training appropriation for 1935.
86-35 Sept 27 CRIMINAL COSTS. Liability of State for defendant’s costs where case is nolle prosequi.
86-35 Oct 2 SHERIFFS. Sheriff’s fees for custody of prisoner when transferring him within Randolph County from one Circuit Court to another.
86-35 Oct 25 INCOME TAXES. Net income received by non-resident as salary from resident corporation is taxable.
86-35 Oct 30 TAXATION. Fees, commissions and costs for services actually performed allowed in bankruptcy.
86-35 Nov 1 CIRCUIT CLERK. Must account for certain fees; fees for jury script and for opening and closing court.
86-35 Nov 4 SHERIFFS.
COUNTIES.
State not liable for mileage for transporting prisoners for safekeeping; Liable for sheriffs’ fees in transporting prisoners for safekeeping.
86-35 Nov 6 INCOME TAX. Stockholders of Kansas City Life Insurance Company subject to tax.
86-35 Nov 19 SALES TAX. A contract of sale made by parties within the State of Missouri of merchandise to be shipped from outside the State involves interstate commerce and is exempt from the tax.
87-35 Feb 13 WARRANTS. The warrants in question cannot be paid out of the revenue of 1935.
87-35 Mar 29 GAMBLING. Lottery, gift enterprises.
87-35 Apr 18 GRAIN INSPECTION AND WEIGHING DEP’T. Suggestions for group insurance.
87-35 May 15 MISSOURI OCCUPATION TAX ACT. Dairymen who engage in the business as their principal work are subject to pay the tax on their gross receipts if they sell their products to the ultimate consumer direct.
87-35 June 22 CITIES. City of the third class may require all persons handling food to take a physical examination.
87-35 July 22 Hon. C. Spannagel WITHDRAWN
87-35 Aug 27 NON-INTOXICATING BEER. “Set ups” are not prohibited under the provisions of Non-Intoxicating Beer Act.
87-35 Sept 13 CIRCUIT CLERKS FEES. For order opening or closing court.
88-35 Jan 16 COUNTY HIGHWAY COMMISSION. May not appoint more than two commissioners from same county court district; quo warranto is proper remedy to try title to office.
88-35 Jan 31 CLERK OF THE HANNIBAL COURT OF COMMON PLEAS. Compensation to be received after the first Monday in January, 1935.
88-35 Mar 25 Hon. Walter G. Stillwell WITHDRAWN
88-35 Mar 28 Hon. Louis V. Stigall WITHDRAWN
88-35 May 4 SCHOOLS. Parent residing on district school line to send children to school in district he deems himself a resident of.
88-35 June 12 STATE HIGHWAY DEPARTMENT. Legal – Limitation in Sec. 1 of H.B. 277 “not to exceed four attorneys” is unconstitutional and void.
88-35 June 20 MOTOR VEHICLES AND LICENSES. Lessor owning and leasing truck to lessee for more than ten days must procure a license.
88-35 June 20 NEPOTISM.
TAXATION AND REVENUE.
Employment by county collector of daughter.
County collector, compensation of; rate of penalties on delinquent personal property taxes.
88-35 July 29 ROADS AND HIGHWAYS. State Highway Commission may include minimum wage scale in contracts for construction of highway projects if necessary to get Government funds.
88-35 Sept 20 MOTOR VEHICLES. Persons hauling property or passengers for hire must have a chauffeur’s license; An individual under private contract to the government to haul its mail from one point to another must also have a chauffeur’s license if said person is not a government employee.
88-35 Sept 25 TAXATION. County Court cannot compromise delinquent taxes owed a City of the Fourth Class.
88-35 Sept 26 Hon. Louis V. Stigall WITHDRAWN
88-35 Oct 9 INSTITUTIONS. Writ of Habeas Corpus may issue to bring prisoner from penal institution to answer and defend a criminal charge alleged to have been committed prior to incarceration.
88-35 Nov 13 INTOXICATING LIQUOR. Five per cent beer may be sold in a place of business which operates a pool table.
89-35 Jan 25 CLERK OF CAPE GIRARDEAU COURT OF COMMON PLEAS. Compensation to be received after the first Monday in January, 1935.
89-35 June 28 COUNTY COURT.
SCHOOL FUNDS.
Costs or expenses necessary to preserve county school fund to be borne from that fund.
89-35 Aug 20 INTOXICATING LIQUORS. (1) Cities cannot pass ordinances respecting searches and seizures power reserved to State under Liquor Control Act.
(2) Cities may pass ordinances similar to State Law where consistent.
89-35 Oct 2 TAXATION. Fees and costs on delinquent taxes; contents of back tax book, seizures of personal property for taxes.
89-35 Nov 23 CITIES. Assent of two-thirds of voters required to incur indebtedness in excess of annual income.
89-35 Nov 25 CITIES, TOWNS, VILLAGES. Cities of 3rd Class may pass ordinances imposing license tax on wholesale merchants doing business within city limits under Section 6840.
90-35 Mar 22 TAXATION. Senate Bill 94 not applicable to collection of levee district assessments.
90-35 Apr 5 TAXATION AND REVENUE. Disposition of surplus proceeds of tax sale.
90-35 June 19 TAXATION. The tax lien for State and County taxes, in Missouri, is fixed on June 1st on all land in the State not exempt on that date, and subsequent purchase in the name of the United States does not exempt the land from the lien, by reason of the Missouri Constitution exempting property of the United States from taxation.
90-35 June 19 INTOXICATING LIQUORS. Sales of intoxicating liquor made before prohibited hour for delivery after prohibited hour would be unlawful.
90-35 Dec 17 COUNTY ASSESSOR.
COUNTY CLERK.
Not required to designate school district on land tax book. Duty on County Clerk.
91-35 Jan 15 Hon. H. P. Thomas WITHDRAWN
91-35 May 11 1. A newspaper, in order to publish the financial statement of a county, must be qualified under Section 13775 Laws 1931, page 103, and the question as to whether or not the newspaper possesses the qualifications, is one of fact.
2. County Budget Act. The county court may pay a sum in excess of the amount estimated in the budget out of the funds of Class 5, provided it does not jeopardize the priorities of the four prior classes, or the same may be paid from the funds of class 6.
91-35 June 18 COUNTY TREASURER. County Treasurer must give bond under Section 10969 R.S. Mo. 1929 for funds of Drainage District when organized by county court and his compensation shall not exceed more than one-half of one per cent of the funds handled.
91-35 Sept 28 OLD AGE PENSION. Qualifications as to “resident” under Old Age Assistance Act.
92-35 Nov 14 SHERIFF’S FEES. Entitled to no fees for attempting to serve capias.
93-35 June 29 SHERIFF. Fee for committing a person to jail.
94-35 Apr 18 LAW PRACTICE. What constitutes practice of law without a license and for a valuable consideration under Sections 11692 and 11693 R. S. Mo. 1929?
95-35 May 16 CONSTABLE FEES. Constable of Audrain County not entitled to fee for attending Justice Court.
97-35 Aug 27 SALES TAX ACT. Sales of electricity, gas and water to cities for street lighting, white way system, traffic signal lights, etc., are not subject to the tax.
97-35 Sept 16 CITIES OF THIRD CLASS. Power to contract for sewers outside of corporate limits.
98-35 Jan 21 TAXATION.
BOARD OF EQUALIZATION.
PENALTIES AND INTEREST.
RAILROADS.
Taxes on account of 5% increase ordered by Board of Equalization December 17, 1934, not delinquent until levied by county courts and reasonable time given to pay.
98-35 Jan 28 HIGHWAYS. Right of action against operators of trucks for heavy use of highways.
98-35 Feb 19 BANKS & BANKING.
TAXATION.
(1) Taxation of Banks and Trust Companies;
(2) Preferred Stock;
(3) Capital Notes;
(4) Stock owned by Reconstruction Finance Corporation not taxable.
98-35 Mar 8 COUNTY SUPERINTENDENT OF SCHOOLS. Candidate is at liberty to announce himself on any platform he desires; tickets bearing words “Democratic ticket” would not invalidate the election providing no fraud existed and same were acceptable to persons in charge of the election.
98-35 Apr 17 PROBATE COURT. Probate Judge is within his rights in purchasing filing cabinets, etc. provided same can be classified as “other necessaries”, but the expenditure must receive approval of county court as set forth in County Budget Act.
98-35 Apr 24 SCHOOLS. School director may take his oath of office before a notary public. Failure of a director to meet with the other directors within four days after annual meeting for purpose of organization does not create a vacancy on said board.
98-35 May 3 STATE TAX COMMISSION. Four questions in regard to whether or not State Tax Commission is compelled to grant hearings on complaints.
98-35 May 8 VILLAGES. Can impose occupation tax on dealers for privilege of selling gasoline.
98-35 May 9 COUNTY BUDGET ACT. County Court cannot transfer funds at the close of the fiscal year to any of the classes for use for the current year if valid and outstanding obligations in the nature of warrants exist.
98-35 May 22 MOTOR VEHICLE MUNICIPAL TAX. Municipal tax for motor vehicles cannot exceed the amount authorized for 1933. Furthermore, the amount authorized for 1933 should not exceed 1/3 of the aggregate amount of state registration fees as prescribed in Sec. 7762, R. S. Mo. 1929.
98-35 May 28 BUS AND TRUCK LAW. (1) A truck domiciled in a foreign State and operating as a contract hauler in interstate commerce over the highways of this State comes within the Act.
(2) Contract hauler domiciled in foreign State and operating in interstate commerce through Missouri must obtain a contract hauler’s permit.
98-35 June 10 TAXATION. Real Estate purchased from proceeds of World War compensation etc., is taxable. Money loses government identity on being paid to guardian.
98-35 June 14 COUNTY BUDGET ACT. County Treasurer should apportion funds turned over to him monthly by the collector according to the six classes and in such a manner that the priority of payment of each class over each succeeding class may be sacredly preserved.
98-35 June 22 CITIES.
INTOXICATING LIQUOR.
Municipalities shall not increase occupation tax of merchants and dealers engaged in the sale of non-intoxicating beer.
98-35 Aug 26 COUNTY BUDGET ACT. County Court cannot permit Probate Judge to exceed amount provided in original budget estimate but if any funds are left in class 6, same may be used for purchasing additional books – clerical error may be corrected after estimate goes to State Auditor.
98-35 Sept 30 RECORDER OF DEEDS. Is entitled to compensation as provided by statute. No compensation for a receipt that a certain chattel has been filed in his office.
98-35 Oct 3 TOWNSHIPS. Townships may issue warrants, which warrants shall bear interest.
98-35 Oct 8 DRAINAGE DISTRICTS.
COUNTY COURT.
BONDS.
Treasurer of Drainage Districts should promptly disburse funds in retirement of outstanding bonds which are due and payable, in spite of the County Court’s order to the contrary.
98-35 Oct 17 SCHOOL BUSES.
SALES TAX.
School employed bus drivers do not have to pay a 1% sales tax if such are not licensed by the Public Service Commission.
98-35 Oct 29 ROAD DISTRICTS. (1) May purchase right-of-way and deed to state.
(2) Those organized under Article X of Chapter 42, R.S. Mo. 1929, may not borrow money for such purpose except after petition or election.
98-35 Nov 5 TAXATION. Tangible personal property owned by building loan association is taxable to said association.
99-35 Jan 24 CIRCUIT CLERK. Circuit Clerk is not entitled to retain fees earned under the provisions of Section 916, R.S. Mo. 1929, in addition to the maximum amount of fees allowed him under Section 11786, Laws of Mo. 1933.
99-35 Aug 15 LOTTERIES. Specifically prohibited in the State of Missouri by Section 10, Article XIV of the Constitution.
99-35 Nov 8 CIRCUIT COURT REPORTERS. Salary determined by population as ascertained by Sec. 11808, R. S. Mo. 1929 as amended.
99-35 Nov 21 All applicants for Old Age Assistance must have resided within this state for five years or more, within the nine years immediately preceding the filing of the application for assistance. Also must have been a resident of the State for one year next preceding the filing of said application for assistance.
99-35 Dec 23 COUNTY COURTS. County Court cannot relieve itself of the duties imposed by statute, relative to the poor, by delegating its duties to a board established by it.
100-35 Feb 19 INTOXICATING LIQUOR.
LEGAL ETHICS.
(1) Information.
(2) Sell intoxicating liquor without a license.
(3) Proof that a retailer has no license.
(4) Principal’s liability to act of agent.
100-35 May 21 TAXATION AND REVENUE.
COUNTY COLLECTORS.
Collectors – commission of county and township collectors for collecting drainage taxes and media for payment thereof.
100-35 June 21 Mr. H. Parker York WITHDRAWN