Jackson County Property Tax

1947 MISSOURI ATTORNEY GENERAL’S OPINIONS

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Opinion Date Topic Summary
1-47 Jan 6 COUNTY COURTS.
COUNTY CLERKS.
County clerk may not take acknowledgments of various types of conveyances of real estate but may take all oaths or affirmations as are required by law or that may be incident to the exercise of the powers and duties of his office or incident to the powers and proceedings of the county court in which he is clerk.
1-47 Mar 24 SCHOOLS.
SCHOOL DISTRICT DIRECTORS.
QUALIFICATIONS.
Annexation of portion of one school district to another; construction of requirement that director of school district be resident taxpayer of district.
1-47 May 23 SCHOOLS. When two school districts are annexed the subsisting school district is entitled to all moneys belonging to the annexed school districts.
1-47 July 18 Hon. George P. Adams WITHDRAWN
1-47 Aug 23 SPECIAL BENEFIT ASSESSMENT ROAD DISTRICT.
COUNTY COURT.
County court cannot compel commissioners of special benefit assessment road district to repair or maintain a particular road.
1-47 Sept 16 SHERIFF’S FEES. Authority of the sheriff to bill county court for expenses of guarding insane persons.
3-47 Jan 21 TAXATION.
SALES TAX.
Retail sales of tangible personal property to cost-plus-fixed-fee contractors for the Federal Government or its agencies are taxable under the Sales Tax Act.
3-47 Jan 22 MAGISTRATE COURT. County Court has authority to permit the Magistrate to use the Circuit Court room at such times as it is not in use by the Circuit Court.
3-47 Feb 24 RECORDER OF DEEDS. Three questions concerning fees for issuing verified copies of discharges in counties of the third class under House Bill No. 772.
3-47 Mar 27 COUNTY FARM ORGANIZATION.
COUNTY AGENT.
COUNTY COURT.
(1) Under Sec. 6, H.B. 112, 62nd G.A., Laws 1943, p. 319, it is mandatory that county farm agent’s office or headquarters be located at county seat. (2) Location of office at county seat consisting merely of a stenographer and continuation of bulk of agricultural agent’s work at a place other than county seat not compliance with requirements of said Sec. 6. (3) County court authorized to allot funds for county agent even though his office or headquarters not kept at county seat.
4-47 Feb 18 COUNTY.
SALARY.
CIRCUIT CLERKS.
Construing House Bill 893, passed by the 63rd General Assembly.
4-47 June 5 SCHOOL FUND DISTRIBUTION. County and Township school funds merged into one fund after liquidation.
4-47 July 28 RECORDER OF DEEDS. Fees collected by Recorder of Deeds of Jasper County for acknowledging affidavit on application for license to marry must be accounted for, as provided by House Bill No. 897, Laws of Missouri, 1945.
4-47 Oct 21 MAGISTRATE COURTS. Magistrate jurors selected by Board of Jury Commissioners in counties wherein petit jurors are selected by such Board of Jury Commissioners.
5-47 Jan 24 SCHOOL FUNDS, COUNTY & TOWNSHIP.
MAGISTRATE FUNDS.
When a small balance remains after reinvestment of township and county school funds, this balance to be carried on books until legislation provides for disposal. Magistrate fines distributed to schools of the county.
5-47 July 16 ELECTIONS.
BONDS.
TAXATION ROADS AND BRIDGES.
County may levy full amount permitted by Sec. 11(b), Art. X of Constitution for county purposes. County may call special election to make unlimited tax levy for bridge purposes, for not to exceed four years, by two-thirds vote at such election. County may become indebted and issue bonds up to 10% of assessed valuation of county inclusive of existing indebtedness for bridge purposes.
5-47 Aug 11 COURT REPORTERS. Allowed amount actually expended in maintaining privately owned automobile while traveling in exercise of official duties.
6-47 Feb 18 LOAN AND INVESTMENT CORPORATIONS—MANUFACTURING AND BUSINESS CORPORATIONS. A corporation organized under Art. VIII, Chap. 33, R.S. Mo. 1939, as a Loan and Investment Company may not by amendment of its Articles of Incorporation change the purposes of its incorporation to those of a manufacturing and business corporation.
9-47 May 14 COUNTY CLERK.
FEES.
COUNTY COLLECTOR.
DRAINAGE DISTRICT.
County clerk must charge statutory fee for oath and certificate to affidavit of county collector to the return of drainage tax books of circuit court drainage district.
9-47 July 18 RECORDER OF DEEDS. Recorder of Deeds can collect fees for listing names of veterans and issuing certified copies of discharges although no estimate was made in the budget.
10-47 Jan 6 CONTACT LENSES.
STATE BOARD OF OPTOMETRY.
One who examines the eye to determine whether contact lenses should be used to correct defects or abnormal conditions, or who takes an impression mold of the eyeball, or who fits a contact lens to the eye, must be an optometrist, possessing a certificate of registration from State Board of Optometry, or a physician or surgeon, licensed to practice in this state.
10-47 Jan 11 JURORS.
MAGISTRATE COURT.
Sheriff should summon jurors to serve in magistrate court from body of county, such jurors to have same qualifications as jurors chosen for regular petit jury, and to be paid as provided in Sec. 13419, R. S. Mo. 1939, from costs collected in cause in which jurors serve.
10-47 Jan 22 SCHOOL FUND.
CONSERVATION.
Fines for violation of the Criminal Laws, including the violation of the Fish and Game or Conservation Laws and Regulations, should be paid to the county school fund; the magistrate is not under a duty of forwarding the same to the Department of Revenue; the same does not go to the credit of the Conservation Commission.
10-47 July 9 PROBATE JUDGES. Under the provisions of Article 2, Chapter 51, R. S. Mo. 1939, a “finding” must be made before the Probate Court can make an order.
10-47 Nov 5 BOARD OF OPTOMETRY. Empowered under Section 47, Laws of Mo., 1945, page 1445, to change their fiscal year to begin on July 1.
10-47 Dec 22 TAXATION.
TAX SALE.
Amount bid upon and paid for land that does not exist, at delinquent tax sale, may be repaid, with interest, to the purchaser by the county court.
11-47 July 11 Hon. Llyn Bradford WITHDRAWN
11-47 Oct 23 OFFICERS.
MUNICIPALITIES.
City officials do not violate Section 4483, R.S. 1939, by leasing land to the University of Missouri, for experimental purposes, for a nominal consideration.
12-47 Feb 4 ROADS AND BRIDGES.
TAXATION.
ELECTION.
Taxes levied for road and bridges purposes, authorized by first sentence of Section 12 (a), Article X of the Constitution are distributed four-fifths to the special road district from which the tax arose, and one-fifth to the county. Taxes levied under the second sentence of said section are all placed to the credit of the road district authorizing the levy. Elections authorizing the levy of not more than 35¢ additional road tax may be held on the day of a general or special election, provided the election is held within 20 days from the filing of the petition for the election.
12-47 Feb 11 OFFICERS.
SALARIES AND FEES.
Sheriff cannot be paid mileage for travel beyond the State for the purpose of returning a prisoner who has waived extradition.
12-47 Mar 24 Hon. Herbert S. Brown WITHDRAWN
12-47 Apr 1 TAXATION.
CONSTITUTIONAL LAW.
Levy of a tax for purpose of county library fund in addition to tax levy as limited by Sec. 11(b) of Art. X of the Const. Such levy will not prevent county court from increasing tax levy for county purposes within limit set by Sec. 11(b) of Art. X of Const. Only limitation is that tax shall not be levied in one year which will produce mathematically more than 10% in excess of taxes of previous year.
12-47 Apr 4 CORPORATIONS. A corporation doing business in this State may not transact its corporate business in this State under any other name than its corporate name.
12-47 June 10 COUNTY COURTS. Correality between county court and county highway engineer in administering road laws.
12-47 June 12 RECORDER OF DEEDS. Not required to record notice of levy on execution under Section 1343, R.S. Mo. 1939, until paid the recording fee therefor. Section 10975, R.S. Mo. 1939, was repealed by House Bill No. 469, Missouri Laws of 1945. Consequently, recorder not required to maintain “mortgage list” as required by said Section 10975.
12-47 Oct 22 MOTOR VEHICLES. Trucks which farmers use to transport agricultural products, livestock, or supplies to or from a farm or farms which are designed or regularly used for carrying freight and merchandise are “local commercial motor vehicles” and must contain the information on the vehicles, as required by Section 8369, Mo. R.S.A.
12-47 Nov 10 PAROLE. Parole authorities have power to parole convict where punishment imposed and affirmed by Supreme Court is a fine and jail sentence.
13-47 Jan 21 BOARD OF PROBATION AND PAROLE. When requested by the Board of Training Schools, the Board of Probation and Parole or the parole officer of said Board has authority to cause arrest of persons on parole.
13-47 Feb 4 PAROLE.
RULES OF PENITENTIARY.
Parolee not allowed time while on parole as against Prison Term; Prison authorities cannot make rules to defeat the three-fourths statute.
13-47 Feb 5 ORDER OF PAROLE. Order of Parole form meets requirements of Section 8992.39, Laws 1945, p. _____, S.C.S.S.B. No. 347, Sec. 39.
13-47 Apr 7 LIQUOR CONTROL. The bond required by Section 4960, Laws of 1945, is an indemnity bond and not a forfeiture bond.
13-47 May 24 PROBATE COURTS.
SOCIAL SECURITY.
GUARDIANSHIP PROCEEDINGS.
INSANITY.
Section 9417, Mo.R.S.A., applicable to all expenses incurred in proceedings to declare person of unsound mind and to appoint guardian.
13-47 June 17 INTOXICANTS. Under Section 4890 R.S. Mo. 1939, territories cannot be annexed or added to another one, in order to be taken outside the scope of said section.
13-47 Aug 28 INTOXICATING BEVERAGE.
LIQUORS.
Proper to place inscription of alcoholic content of nonintoxicating beer on neck label of bottle.
13-47 Sept 15 CIRCUIT CLERK.
COUNTY COURT.
BUDGET LAW.
When circuit judge of third class county has approved appointment of deputies and assistants to circuit clerk, and set salaries, county must pay such salaries, even though not anticipated in county budget. Salaries to be paid out of class 6 of county budget.
17-47 Mar 27 COUNTY COURT. It is within the discretion of the county court to pay a wolf bounty up to but not exceeding ten dollars.
17-47 Apr 30 MAGISTRATE COURTS.
AUTOMOBILES.
Magistrate Courts have no authority to suspend or revoke license on misdemeanor conviction.
17-47 Nov 1 COUNTY ASSESSORS. Section 15 provides that the record owner of real property must be notified when the assessor increases the valuation of the property.
17-47 Dec 4 REAL ESTATE BROKERS. A person who is not engaged in the real estate business, who does not advertise or hold himself out as a real estate broker, and who, in a single transaction obtains a buyer of real estate for another for a promised compensation, is not a real estate broker within the meaning of the Missouri Real Estate Commission Act.
18-47 Jan 13 TAXATION AND REVENUE. Sec. 8527 of H.C.S.H.B. 784 of 63rd General Assembly held constitutional in so far as it directs return of portion of road and bridge tax to special road districts.
18-47 Feb 13 ELECTIONS. County hospital.
18-47 June 24 MANUFACTURER’S LICENSE.
MERCHANT’S LICENSE.
A person who quarries and crushes stone and sells same is a merchant and not a manufacturer. A person who makes cheese is a manufacturer.
18-47 July 15 TAXATION.
COUNTY COURT.
COUNTY BUDGET.
County court has not authority to change the valuation of property returned by assessor. County court may apportion class for demands of the budget if there is not sufficient revenue to pay all such demands.
18-47 Oct 9 MAGISTRATES. No fees accrued to magistrate court when judge thereof grants temporary injunction. No record made in magistrate court of such proceeding.
18-47 Oct 13 SPECIAL ROAD DISTRICTS.
TOWNSHIP ORGANIZATION.
Special road district formed in county not under township organization under provisions of Arts. 10 or 11, Chap. 46, R.S.A., is not automatically dissolved when county votes in township organization, but such road district is not entitled to any part of taxes received by county or township under provisions of Sec. 8527, Laws 1945, p. 1478, or Sec. 8820, H.B. 42, 64th General Assembly.
18-47 Nov 13 PROBATE COURT.
INDIGENT INSANE.
COUNTY BUDGET.
County is liable for fees accruing in Probate Court in indigent insane hearings. Such fees, when not included in county budget, should be paid out of class 5 or class 6 of such budget.
18-47 Dec 16 CRIMINAL LAW.
PROSECUTING ATTORNEYS.
Construing Section 4420, H. B. 117, passed by the 64th General Assembly relative to failure to support minor children.
19-47 Feb 18 ROADS & BRIDGES.
SPECIAL ROAD DISTRICTS.
Territory of extended special road districts must be included in an area twelve miles square.
19-47 Mar 25 CONSERVATION COMMISSION.
MOTOR VEHICLES.
Construing House Bill No. 317, known as the Motor Vehicle Safety Responsibility Act, passed by the 63rd General Assembly, as it applies to employees of the Conservation Commission.
19-47 Apr 18 CONSERVATION COMMISSION.
FOREST CROP LAND.
Land classified as Forest Crop Land for 25 years under House Bill No. 1006, passed by the 63rd General Assembly, will automatically be removed from such classification thereafter.
19-47 Apr 28 DEPARTMENT OF BUSINESS AND ADMINISTRATION. Effect and meaning of Senate Bill No. 348 passed by the 63rd General Assembly on the duties and liability of the Department of Business and Administration, and the duties and responsibility of his subordinates.
19-47 Apr 29 DEPARTMENT OF BUSINESS AND ADMINISTRATION. Duties of Director of the Department of Business and Administration in making consolidated report to the Legislature and to the Governor of the activities of the divisions in his Department under sub-section (f) of section 4 of Senate Bill No. 348.
19-47 June 4 Mr. Con Cosetllo WITHDRAWN
19-47 Sept 30 SEMINARY FUND.
SCHOOLS.
STATE TREASURER.
Investment of Seminary Fund is under exclusive control of Board of Curators. State Treasurer liable on bond only if investment is not legal.
19-47 Oct 16 BARBER BOARDS. The State Board of Barber Examiners is not empowered to require of apprentices or students qualifications additional to those in Section 10134, R.S. Mo. 1939.
20-47 Mar 28 TAXATION AND REVENUE. Counties may, by a two-third vote, levy a tax above constitutional limit for health purposes.
20-47 May 19 SHERIFFS. Sheriff has the custody, rule, keeping and charge of the county jail. In counties of the third class, the sheriff recovers from the county court for board furnished city prisoners.
22-47 Apr 19 MEMORIAL AIR PORTS. Under House Bill 192 city receiving allotment of less than $10,000 may at a latter date receive further allotment which will make up the full $10,000 limit.
22-47 May 27 AIRPORTS.
SURPLUS GOVERNMENT PROPERTY.
Statutes constitute waiver of State’s prior claim to surplus government airports.
22-47 June 5 DIVISION OF RESOURCES AND DEVELOPMENT.
AVIATION.
SCHOOLS.
Division of Resources and Development not authorized under subsection (g) of Section 15393.7, Mo. R.S.A., to inspect flying schools for the Department of Education.
22-47 June 17 DIVISION OF RESOURCES AND DEVELOPMENT.
CIVIL AIR REGULATIONS.
COURTS.
Federal Government cannot confer on state agencies and courts power to enforce civil air regulations.
22-47 Aug 1 AVIATION. Division of Resources and Development not authorized under Sections 15393.1 to 15393.14, Mo. R.S.A., to represent the State in feeder airline application hearings.
23-47 Jan 7 AGRICULTURE.
COMMERCIAL FEEDING-STUFFS.
“Sun-cured Alfalfa Meal” and “Dehydrated Alfalfa Meal” are commercial feeding-stuffs, as defined in Section 14319, R. S. Mo. 1939, and require registration and payment of tonnage inspection fees, as required by Section 14326, R.S. Mo. 1939.
23-47 June 2 SCHOOLS. When premiums on policies of insurance on buildings on Central Missouri State Teachers College are paid out of the earnings fund reappropriated to the college, insurance money therefrom is to be turned into the state treasury.
23-47 June 3 SCHOOLS.
TAXATION.
Property owned by state college exempt from taxation.
24-47 Jan 23 PROBATE AND MAGISTRATE COURTS. Bonds of Magistrate and Probate Judges and clerks; necessary to furnish bond for each office held, except Magistrate Judge.
24-47 Jan 31 TAXATION AND REVENUE. Real property held by Trustees of Jacob L. Babler Trust for income producing purposes is not exempt from taxation.
24-47 Feb 14 SCHOOL.
PUBLIC SCHOOL.
RETIREMENT FUND.
Mandatory retirement at age 70 not effective during duration of World War II which will not terminate until treaties of peace or until other proper governmental action.
24-47 Aug 25 PUBLIC SCHOOL RETIREMENT ACT. Teachers in state training schools and school at Mt. Vernon not included.
24-47 Sept 11 COUNTY COURTS. After county court has given assent to electric company to erect poles, etc., through, on, under or across the public roads or highways of the county, and electric company has started construction of electric line and installed poles, etc., county court cannot revoke such order of assent.
24-47 Dec 6 TAXATION.
CITIES.
Taxes on property cannot be levied to pay principal and interest on revenue bonds issued by city for construction and operation of public utility.
24-47 Dec 18 SHERIFF’S.
CITIES.
Counties liable for Sheriff’s costs in returning paroled inmates to State Hospitals. Cases appealed from Police Court of Cities of 4th Class do not become criminal cases.
25-47 Mar 31 CRIMINAL LAW ARRESTS. Sheriffs have authority to hold person under arrest without formal charge for a period not to exceed twenty hours; applies to misdemeanors as well as felonies; sheriffs have reasonable time to take persons arrested before magistrate.
25-47 July 23 Hon. Ralph H. Duggins WITHDRAWN
26-47 Jan 16 MAGISTRATES. If one person holds both the offices of clerk of the probate court and clerk of the magistrate court he must file two bonds as required by Senate Bill 200 and Senate Bill 207 of the 63rd General Assembly.
26-47 Jan 23 PROSECUTING ATTORNEY.
NEPOTISM.
Prosecuting attorneys may be reimbursed for necessary and indispensable expenditure for stenographic services. No objection to county judges being related.
26-47 Jan 31 Board of Election Commissioners WITHDRAWN
26-47 Feb 11 MOTOR VEHICLES. Expiration date of Missouri drivers’ licenses issued between July 1, 1946, and June 30, 1947.
26-47 Feb 17 Hon. Walter A. Eggers WITHDRAWN
26-47 Oct 1 MAGISTRATE COURTS.
PROBATE COURTS.
In counties of less than 30,000 inhabitants special probate judge and ex officio magistrate appointed or elected under Sections 2458 through 2462, R.S.Mo. 1939. Same compensation as regular judge to be paid from magistrate fund. Special probate judge in counties of more than 30,000 inhabitants entitled to same compensation as regular judge, to be paid by county.
26-47 Oct 18 SCHOOLS.
OFFICERS.
One person cannot hold at the same time the office of secretary and treasurer of a consolidated or town school district.
26-47 Nov 7 MAGISTRATE COURTS. Magistrate clerks can issue warrants and set the amount of and approve bonds in criminal cases.
26-47 Dec 9 TAXATION.
ASSESSMENT.
Assessment of taxes by cities may not be in excess of the valuation fixed for state and county purposes.
27-47 Jan 3 SHERIFFS. Sheriff is entitled to $300 per day for attending circuit, probate and magistrate courts if his attendance has been requested by the judges of said courts.
27-47 Jan 31 TAXATION AND REVENUE. Liability of corporation for Missouri franchise tax in year subsequent to filing of articles of dissolution.
27-47 July 25 TOWNSHIPS.
ROADS AND BRIDGES.
ROAD DISTRICTS.
ELECTIONS.
TAXATION.
Question of whether or not election held under provisions of Section 8529, Laws of Mo. 1945, authorized imposition of tax voted, depends on question of whether or not townships were formed into “general road districts” by the township boards.
27-47 Nov 19 TAXATION. Tangible personal property owned by Reconstruction Finance Corporation is not subject to taxation.
27-47 Dec 18 TAXATION.
FRANCHISE TAX.
RAILROADS.
All property and assets of a railroad corporation should be taken into account in calculating franchise tax.
27-47 Dec 23 Hon. Clarence Evans WITHDRAWN
27-47 Dec 30 MAGISTRATE COURT.
CRIMINAL COSTS.
Where fine and costs are immediately tendered upon plea of guilty or conviction, same should be received by the sheriff for distribution.
29-47 Feb 18 COUNTY LIBRARY. County library board has sole right to determine qualifications, pay and number of county library employees.
31-47 Jan 10 TAXATION AND REVENUE.
AGRICULTURAL AND MECHANICAL SOCIETIES.
Real property owned by agricultural and mechanical societies not exempt from taxation when not used exclusively for purposes set out in Section 14170, R. S. Mo. 1939.
31-47 Jan 20 MAGISTRATES.
JUSTICES OF THE PEACE.
Magistrates and justices of the peace in counties with township organization have concurrent jurisdiction in preliminary examinations for felony cases and in misdemeanor cases.
31-47 Jan 23 TOWNSHIPS.
ELECTIONS.
Election held in Livingston County in November, 1946, on question of continuing or discontinuing township organization was void since the petition for submission of question of continuing or discontinuing township organization was filed less than 60 days before date of such election.
31-47 Mar 24 ELECTIONS.
TAXATION.
A petition presented to county court under provisions of Sec. 14185, Laws of 1943, p. 317, before county court has set tax levy for county purposes, is of no effect, and county court has no authority to call such election. If county court does levy the constitutional limit for county purposes, no election can be held and no levy can be made under the provisions of Sec. 14185, Laws of 1943, p. 317.
31-47 Mar 27 Mr. W. C. Frank WITHDRAWN
31-47 June 12 AUDITS. State auditor is not required to audit or formulate bookkeeping systems for the office of the sheriff of the City of St. Louis.
31-47 July 1 COUNTY COURT.
LIQUOR.
REVENUE.
Fees derived from license charges, under Liquor Control Act, must be placed in the general revenue.
31-47 Sept 8 ELECTIONS.
LIQUIDATED COUNTY SCHOOL FUNDS.
County court can consolidate two or more election precincts in the county regardless of township boundaries.
31-47 Oct 28 TOWNSHIP COLLECTORS. Township collectors are not required to turn over tax books until after their final settlement with the county court.
32-47 Sept 11 MAGISTRATES. If reason for change of venue is bias and prejudice of inhabitants of a county, venue must be awarded to magistrate in adjoining county. Magistrate has no authority to require proof of such bias and prejudice.
33-47 Feb 20 Mr. Spencer H. Givens WITHDRAWN
33-47 Mar 26 Hon. D. W. Gilmore WITHDRAWN
33-47 Apr 23 LABOR.
WORKMEN’S COMPENSATION.
The Division of Workmen’s Compensation has the power to appoint an assistant or deputy to the Director to whom the latter may delegate the authority to perform the ministerial acts of his office.
33-47 June 25 POLICE RETIREMENT SYSTEM.
STATUTES.
Section 8, subsection (1), paragraph (a) of House Bill 307, not retroactive in its operation.
33-47 July 10 COUNTY COURTS.
COUNTY FUNDS.
Moneys placed in wrong funds may be withdrawn and correctly credited to proper fund by a nunc pro tunc judgment of County Court.
33-47 July 23 TAXATION.
ASSESSOR.
No provision for compensating assessor nor picking up real estate transfers in recorder’s office and transferring them to plat books in his office.
33-47 Aug 23 WORKMEN’S COMPENSATION. Dissolution of insurer is not of itself such a default of insurer as to render employer primarily liable to injured employee, his dependents or other persons entitled to rights thereunder.
33-47 Sept 6 MAGISTRATES. Three questions regarding abstracting and indexing unsatisfied judgments appearing in records of justice of the peace.
33-47 Sept 26 WORKMEN’S COMPENSATION DIVISION. Relating to tax moneys collected from insurance carriers and the transferal of the Division fund to the credit of the ordinary revenue fund of the state.
33-47 Oct 23 FISH AND GAME.
CRIMINAL LAW.
Construction of Section 20, Wildlife and Forestry Code, page 664, Laws of Missouri, 1945.
33-47 Nov 17 FARMERS’ FIRE AND LIGHTNING INS. COS. Farmers’ mutual fire and lightning insurance companies may not write policies against loss of personal property by theft.
35-47 Jan 24 FUNCTIONS OF BOARDS OF EDUCATION. Powers and duties of the Board of Education of consolidated school districts after organization of new district, and powers of board of directors of old district which form part of the consolidated district.
35-47 Oct 29 ESTATE TAX. Intangible personal property estate of nonresident subject to Missouri estate tax.
37-47 Apr 9 SCHOOLS.
SCHOOL ELECTIONS.
School election where a majority of voters favored annexation not held invalid because order of board of school directors calling election not set out in minutes.
37-47 June 14 PROSECUTING ATTORNEYS.
SCHOOL DISTRICTS.
School district may employ attorney. Prosecuting Attorney may defend school district in civil actions, in his private capacity.
37-47 July 10 Hon. Lane Harlan WITHDRAWN
37-47 July 10 TAXATION.
CONSTITUTION.
CITIES.
Under Section 6, Article X, Constitution of Missouri, 1945, property of the City of Sedalia, Missouri, is exempt from taxation.
37-47 Nov 3 CHIROPODY. One who is not licensed to practice chiropody who advertises and holds himself out as a “Cuneiform Specialist” violates the provisions of Section 9800 R.S.Mo. 1939.
37-47 Dec 3 SCHOOLS. Compensation of county superintendent for preparing budgets is part of his annual salary for the purpose of calculating his expense account.
38-47 May 16 COMMON SCHOOL DISTRICTS. Power to sell school property vested in voters of district at annual school meeting.
39-47 Jan 17 MAGISTRATE COURTS. Magistrates may hold court in towns other than the county seat but are not entitled to travel expenses; the clerk of the magistrate court should be present while court is in session.
39-47 Aug 13 SALARIES.
FEES.
SHERIFFS.
Sheriffs not entitled to fee for arrests made by highway patrol; may collect fee for trial or confession, but must turn same into revenue fund.
39-47 Aug 19 WORKMEN’S COMPENSATION. Division may make an order commuting compensation. Such order is reviewable by Commission. Commission or Division may order inspection of employer’s premises, subject to limitations. Such order, if made by Division, is subject to review by the Commission.
39-47 Aug 23 COUNTY ASSESSORS.
COMPENSATION.
County assessors in second class counties not entitled to additional compensation for acting as member of the county board of equalization.
40-47 Mar 11 NEPOTISM. Appointment of deputy whose great-grandfather was also sheriff’s great-grandfather and whose grandfather was brother of sheriff’s grandfather, not in violation of nepotism provision.
40-47 May 8 SCHOOLS. In order to qualify under Section 10420, R.S. Mo. 1939, a school director elected must be a taxpayer, who shall have paid a state and county tax within one year next preceding his election.
40-47 May 22 TAXATION.
COUNTY LIBRARY.
ELECTION.
Majority vote only is necessary for establishment of county library under provisions of Sec. 14767, R.S. Mo. 1939. Senate Bill 370, 63rd General Assembly, is authorization for levy of library tax in addition to constitutional limit and does not require two-thirds vote.
40-47 June 28 ELECTIONS.
TAXATION.
ROADS AND BRIDGES.
Under the provisions of Sec. 8529, Laws of 1945, page 1480, the county court may designate the places of voting for the tax increase in a general or special road district authorized by the first paragraph of Sec. 12, Art. X of the Const.
41-47 June 11 TAXATION AND REVENUE. Missouri Power & Light Company not liable for Missouri income tax upon refunds ordered paid to consumers.
41-47 Aug 5 Mr. J. W. Hobbs WITHDRAWN
41-47 Sept 17 REAL ESTATE COMMISSION. No license required for person merely soliciting the listing of real estate.
41-47 Oct 30 REAL ESTATE COMMISSION. Section 14 includes misdemeanors as well as felonies. A judgment upon an insufficient information is not a conviction within the meaning of Section 14.
41-47 Nov 6 MISSOURI REAL ESTATE COMMISSION.
LICENSES.
A previous conviction of arson does not disqualify one from obtaining a broker’s license or a real estate salesman’s license.
42-47 Mar 4 EXCESS FEES.
PROBATE JUDGES.
Disposition of excess fees earned by probate judges prior to January 1, 1947.
42-47 Apr 18 SAVINGS & LOAN ASSOCIATIONS. Savings & Loan Associations under Sections 2, 42 and 47 of House Bill #481 may enact and enforce a by-law to retain as a withdrawal fee a reasonable sum, perhaps to the extent of 50% of the dividends earned, where an account is withdrawn within one year after the investment thereof, and after the enactment of such by-law.
42-47 May 15 PUBLIC PRINTING AND BINDING. Definition of phrase “public printing and binding” as used in State Purchasing Agent Act.
42-47 July 1 SAVINGS AND LOAN ASSOCIATIONS. Three questions regarding rights of supervisor.
42-47 July 11 TOWNSHIP BOARDS.
ROADS AND BRIDGES.
When a special road district is formed under Art. 18, Chap. 46, R.S.A., twp. bd. of trustees must deliver to commrs. of spec. rd. dist. all tools and machinery to which dist. is entitled. Commrs. of spec. rd. dist. and twp. bd. of trustees cannot contract for redelivery of road tools and machinery. Commrs. of spec. rd. dist. and twp. bd. cannot make contract providing twp. will do road work in spec. rd. dis. for consideration of taxes due spec. rd. dist. under township levy.
42-47 July 23 INCREASING SALARIES OF PUBLIC OFFICERS. Salaries of public officers may be increased under the Constitution during the terms of such officers where additional duties are added to their regular duties.
42-47 July 24 APPROPRIATIONS. Availability of current appropriation to pay claims for refunds of motor vehicle fuel tax accruing during previous fiscal year.
42-47 July 28 LAWS.
CONSTITUTIONAL LAW.
Senate Bill 159 effective September 10, 1947; Said bill and Senate Bill 176 are constitutional.
42-47 Aug 2 INCREASING SALARIES OF PUBLIC APPOINTIVE OFFICERS. Salaries of public officials who are appointed and who have no fixed terms of office may be increased during their official periods of appointment.
42-47 Aug 14 STATE GEOLOGISTS.
PUBLIC OFFICERS.
Compensation of state geologist cannot be increased during present term of office. That of his chief assistant may be increased not to exceed $5,000.00.
42-47 Aug 16 COMMISSIONER OF AGRICULTURE. Under provisions of Senate Bill No. 10 of the 64th General Assembly, after September 10, 1947, Commissioner of Agriculture will have no “term of office” and salary provided for in Senate Bill No. 10 will be paid to Commissioner of Agriculture.
42-47 Nov 26 PENITENTIARY.
INTERMEDIATE REFORMATORY.
Transactions between the penitentiary and the Intermediate Reformatory may be handled on a system of debits and credits.
42-47 Dec 11 REFUNDS FROM STATE TREASURY. Section 9.061 of House Bill No. 445 of the 64th General Assembly held void.
42-47 Dec 15 ESCHEATS. Section 9.100 of H.B. 445 is ineffective. Court order necessary to obtain money in Escheats Fund.
42-47 Dec 17 APPROPRIATIONS. Appropriation available for six months after expiration of period for which made to pay obligations lawfully incurred during said period.
43-47 Jan 10 Mr. W. R. J. Hughes WITHDRAWN
43-47 Mar 24 COMPENSATION OF COUNTY COLLECTORS IN COUNTIES OF THE SECOND CLASS. County collector may not retain any compensation for his services other than the annual salary of $5,000.00.
43-47 Apr 16 CONSERVATION COMMISSION.
CRIMINAL LAW.
MISDEMEANOR.
A misdemeanor cannot be prosecuted in a magistrate court prior to the filing of an information by the prosecuting attorney.
44-47 Apr 30 Hon. David E. Impey WITHDRAWN
44-47 May 27 SHERIFFS IN THIRD CLASS COUNTIES. Sheriff may not retain an arrest fee or mileage for apprehending a person in Missouri who is charged with a felony in another state.
44-47 Aug 14 COUNTY BOARD OF EQUALIZATION.
COUNTY JUDGES.
COUNTY CLERK.
COUNTY SURVEYOR.
COUNTY SHERIFF.
County judges, county clerk, county surveyor and sheriff in third class counties may receive compensation as members of County Board of Equalization.
44-47 Sept 11 EMPLOYMENT BUREAUS. The Baby Sitters Service, an organization furnishing sitters for its members, is subject to the provisions of Section 10131, R.S. Mo. 1939.
45-47 Jan 9 SALES TAX.
DIRECTOR OF REVENUE.
Director of Revenue authorized to look to records of one unit in order to compute a tax under another unit.
45-47 Jan 20 Dr. R. M. James, M. D. WITHDRAWN
45-47 Jan 23 Opinion Letter to the Hon. Owen G. Jackson
45-47 Mar 11 FOREIGN INSURANCE CORPORATIONS—INVESTING FUNDS IN REAL ESTATE. Neither foreign insurance corporations nor domestic insurance corporations under Sec. 5, Art. XI of our Constitution are authorized or empowered to invest their capital or funds, of any description, in real estate in this State, as an investment, but may only hold real estate for such purposes and for such time as are provided in said Sec. 5, Art. XI of the present Constitution of this State.
45-47 Mar 20 INSURANCE COMPANIES—PREMIUM TAXES—DEDUCTIONS. Under Senate Bill #98 insurance companies may take deductions for the whole preceding year in computing the amount of privilege or license tax they are required by Secs. 6098a and 6098b to pay for the privilege of doing business in this State during the ensuing year. Returns prepared by the Insurance Department for the use of companies in such computation should provide for deductions to be taken for the whole of the preceding year to the year in which such privilege tax must be paid.
45-47 Mar 29 INSURANCE. Charter amendment of Business Men’s Assurance Company of America.
45-47 Apr 22 INSURANCE. Amendment of Articles of Inc. of the American Central Insurance Company.
45-47 Apr 22 INSURANCE. Amendment of Articles of Ass’n of the Kansas City Fire and Marine Ins. Company.
45-47 May 2 COUNTY COLLECTOR.
PUBLIC OFFICER.
Under Section 11068, R.S. Mo. 1939, County Collector not in default may also hold the office as member of Board of Directors of said School District.
45-47 June 19 TAXATION.
SALES TAX.
Cost-plus-contractors who pay a sales tax on materials which they use in such contracts may bill the firm with which they are contracting for reimbursement of the amount of such tax and such contractors would not be required to remit the amount of such reimbursement to the State Collector of Revenue.
45-47 July 9 INCORPORATION BY PRO FORMA DECREE. An organization by an association of persons under a mutual benefit proposal, where its Articles of Association and By-Laws show the proposed corporation would be making a profit for some of the members at the expense of other members, in insurance. Such association may not be incorporated under Section 5437, Article 10, Chapter 33, R.S.Mo. 1939, under a pro forma decree.
45-47 Aug 8 Opinion Letter to the Hon. Owen G. Jackson
45-47 Sept 3 Opinion Letter to the Hon. Owen G. Jackson
45-47 Sept 3 Opinion Letter to the Hon. Owen G. Jackson
45-47 Sept 16 MOTOR VEHICLE SAFETY RESPONSIBILITY ACT. Taxicabs licensed and operating in municipalities as common carriers which are not regulated by ordinances, are subject to the provisions of the Motor Vehicle Safety Responsibility Act.
45-47 Sept 26 Mr. W. O. Jackson WITHDRAWN
45-47 Oct 7 Opinion Letter to the Hon. Owen G. Jackson
45-47 Nov 18 DEPARTMENT OF PUBLIC HEALTH AND WELFARE.
DIVISION OF HEALTH.
The Division of Health does not have the power to operate a general hospital without legislative authority.
45-47 Nov 19 INSURANCE. Payment of claims, Insurance and Emergency Fund; Reserve fund, annual statement – stipulated premium company.
46-47 Jan 15 TAXATION.
COUNTY COLLECTOR.
Acceptance of tender of undisputed taxes on Railway property will in no way affect right to enforce collection of taxes, the validity or constitutionality of which is denied by the Railway. Nonacceptance of tender of part of taxes on Railway’s property will result in penalties attaching to entire amount of taxes due if any one or more of disputed levies are held valid, but penalties will not attach to the entire amount of taxes if all of disputed tax levies are held invalid.
46-47 Feb 7 Hon. Roy A. Jones WITHDRAWN
46-47 May 2 COUNTY SCHOOL FUND.
LIQUIDATION AND DISTRIBUTION.
If the proposal to distribute the county school funds is approved, such distribution shall be made as soon as practicable or within a reasonable time.
46-47 May 15 TAXATION.
EXEMPTION.
Real estate belonging to non-profit organizations is not exempt from taxation.
46-47 Aug 27 COUNTY HIGHWAY ENGINEER. The duly elected or appointed surveyor of Henry County is ex officio county highway engineer until January 1, 1949. County court is vested with the power to employ road and bridge foremen and other employees; highway engineer selects his assistants, subject to approval by the county court.
46-47 Sept 5 TAXATION. Taxes levied and assessed against land while under private ownership, and which is subsequently transferred to a state college, cannot be collected against said college while land is used and occupied for the purpose of the organization. The transferor does remain liable for such taxes, and his personal property may be levied on for the amount due.
46-47 Oct 30 NEWSPAPERS. A newspaper which suspended publication during the war because of the owner being inducted into the armed forces may be reinstated within one year after hostilities have ceased with all benefits theretofore held in the matter of publishing legal notices.
47-47 Sept 3 MAGISTRATE COURT.
SHERIFF.
FEES.
In re: Three questions on sheriff, jury and witness fees in magistrate court.
48-47 Jan 24 PUBLIC WELFARE.
SUPERINTENDENT.
Appointment by County Court in counties of the third and fourth class.
49-47 Nov 7 ASSESSORS.
TOWNSHIP ORGANIZATION.
COUNTIES.
Township assessors take office on the first day of September following election.
50-47 Mar 14 RECORDERS.
MORTGAGES.
Recorder of Deeds of St. Louis City has not authority to release deed of trust which secures notes not mentioned in the deed of trust.
50-47 Nov 21 MARRIAGE.
RECORDER OF DEEDS.
Marriage between aunt and nephew of half blood valid. Documents relating to corporations can be recorded by making photostatic copies thereof.
51-47 Jan 25 PROBATE JUDGE.
FEES.
RECORDER OF DEEDS.
County Court of Boone County cannot make allowance to Probate Court of more than $1800.00 per year for clerks, assistants and stenographers. Recorder of Deeds of Boone County, whose term expired January, 1947, is liable to county for fees received by him in 1945 and 1946 in excess of $4000.00 plus payments to necessary deputies and assistants for each year.
51-47 Aug 5 MAGISTRATES. Magistrate to act in temporary absence of police judge, but not entitled to additional compensation.
51-47 Oct 23 LOTTERIES. Prize awarded by chance to holder of coupon given with purchase of merchandise.
53-47 Jan 10 Hon. Clinton Lindley WITHDRAWN
53-47 Apr 24 ELECTIONS. Failure to hold township elections on the date as provided by statute does not permit the holding of an election on a subsequent date not provided by law. The present incumbent officers continue to hold office and discharge their duties thereunder until their successors are duly elected or appointed and qualified.
54-47 Apr 17 MOTOR VEHICLES. Reciprocity existing between the States of Missouri and Minnesota.
54-47 Oct 28 SCHOOLS.
TAXATION.
Real estate owned by William Jewell College and used exclusively for educational purposes is tax exempt. County court authorized to rebate taxes assessed against property owned by said school.
55-47 Jan 24 TAXATION AND REVENUE. A penalty of 10% per annum or 1% a month or fraction thereof, attaches to delinquent taxes as of January 1, when such delinquent taxes remain delinquent as of February 1, when the collector starts making his delinquent tax book.
55-47 Apr 15 LABOR LAW. A female employee engaged in a clerical capacity in one of the Cities Service Oil Company may work only nine hours a day for six days a week.
57-47 Jan 16 PROBATE COURT.
PROSECUTING ATTORNEY.
In re: Costs paid by county in indigent insane hearings; accrued fees due probate judge; duties of prosecuting attorney in indigent insane hearing; prosecuting attorney cannot be appointed appraiser in assessing inheritance tax.
57-47 Feb 10 MAGISTRATE COURTS. Fees in criminal cases.
57-47 Feb 18 COUNTY OFFICERS. Mode of determining compensation for judges of the county courts in third class counties.
57-47 Feb 26 COUNTY OFFICERS. Tenure of county treasurers elected at general election on November 5, 1946.
57-47 Mar 26 MAGISTRATES. State of Missouri is not required to deposit $5.00 when commencing a suit in the magistrate court; a magistrate shall not require plaintiff to provide security for costs in all proceedings; a $5.00 magistrate fee is not to be apportioned for the purpose of paying costs of any proceeding.
57-47 Apr 24 COLLECTORS. Collector who voluntarily pays part of his compensation to the county and makes final settlement, cannot thereafter recover the same.
57-47 June 4 TAXATION AND REVENUE. Procedure to be followed in assessing real property at its true value.
57-47 July 29 MOTOR VEHICLE. Theft of truck unable to operate under its own power would constitute theft of motor vehicle.
57-47 Oct 10 NEPOTISM. An officer approving an appointment submitted to him of an employee related to him within the fourth degree of consanguinity or affinity forfeits his office under the provisions of Section 6 of Article VII of the Constitution of 1945.
57-47 Oct 11 DEPARTMENT OF PUBLIC HEALTH AND WELFARE. Division directors the sole appointing authorities within the meaning of the State Merit System Act.
57-47 Nov 17 Hon. Samuel Marsh WITHDRAWN
58-47 Sept 18 NOTARIES PUBLIC.
JURISDICTION.
Jurisdiction of notaries public in the City of St. Louis in adjoining counties.
59-47 July 25 SCHOOLS.
CHANGE OF SITE.
Proposition for change of site of common school district schoolhouse may be submitted at an annual or special meeting.
59-47 Sept 4 PUBLIC OFFICERS. Right to reimbursement for travel expense necessarily incurred in discharge of official duties.
60-47 Feb 3 PROBATE COURT.
FEES.
Right of probate court to fees for holding hearing in an insanity case.
60-47 Feb 7 COUNTY SCHOOL FUNDS.
LIQUIDATION.
ELECTION.
Capital of township and county school funds invested in government bonds can be liquidated before maturity. By the petition of the voters county court must call special election for liquidation of school funds even though this expenditure has not been provided for in county budget.
60-47 Feb 25 CORONERS. In counties of the fourth class are entitled to actual and necessary expenses while carrying out their official duties.
60-47 Feb 28 SHERIFF’S MILEAGE.
MAGISTRATE COURT COSTS.
Sheriff entitled to actual expense not in excess of five cents per mile for taking prisoners to penitentiary; magistrate court costs to be taxed as provided for in Section 13409, R. S. Mo. 1939.
60-47 June 10 AIRPORTS.
EMINENT DOMAIN.
CITIES OF THE FOURTH CLASS.
Fourth class city can condemn land a reasonable distance outside corporate limits to establish airports. Reasonableness of distance is question of fact.
62-47 Feb 5 MAGISTRATES.
PROBATE JUDGES.
OFFICERS.
Person may not hold the position of probate judge and magistrate and mayor of a city at the same time.
62-47 Feb 21 ROADS AND BRIDGES.
HIGHWAY ENGINEER.
Funds from which the salary of the highway engineer may be paid.
62-47 Mar 21 Hon. Roy C. Miller WITHDRAWN
62-47 Apr 18 TAXATION. Sec. 11041, H.C.S.H.B. 468, 63rd General Assembly, does not authorize the circuit judge to order levy of 3¢ on $100 for maintenance, operation and repair of county buildings when constitutional limit for county purposes has been levied.
62-47 Apr 22 LIBRARIES. Allocation of state aid to tax maintained and supported libraries.
62-47 June 26 COUNTY COURTS.
CONSTITUTIONAL LAW.
ROADS AND BRIDGES.
County court is without authority to appoint supervising board of road commissioners and prescribe the duties thereof.
62-47 Sept 5 SCHOOLS.
COUNTY SUPERINTENDENTS.
SALARIES.
County superintendents of schools in counties of the third class may receive the additional compensation provided for in Senate Bill No. 177 of the 64th General Assembly.
63-47 June 19 MAGISTRATE COURTS.
CRIMINAL COSTS.
Where defendant is unable to pay costs, fee bill for same is prepared by magistrate and submitted to the clerk of the Circuit Court.
64-47 Jan 17 TOWNSHIP ORGANIZATION. In counties voting out township organization the county assessor and county collector take office immediately upon being appointed and assume powers and duties of ordinary county as provided by law; county takes title to money and property of township and assumes their liabilities; settlement of accounts between township officers and county court.
64-47 Jan 22 TAXATION AND REVENUE. Liability for taxation of mail carriers retirement pay as intangible personal property under H.C.S.H.B. No. 868.
64-47 Feb 3 Mr. M. E. Morris WITHDRAWN
64-47 Feb 4 STATE PURCHASING AGENT. Purchases of certain supplies and printing for Missouri State Highway Commission to be made through Division of Procurement.
64-47 Feb 4 TAXATION AND REVENUE. In re: Five questions on taxing intangible personal property under H. C. S. H. B. 868.
64-47 May 7 Mr. M. E. Morris WITHDRAWN
64-47 June 18 DIVISION OF PROCUREMENT. Purchases of paper from State Paper Procurement Revolving Fund.
64-47 July 3 DEPARTMENT OF REVENUE. Effect and meaning of Senate Bill No. 143 of the 64th General Assembly relating to the duties and responsibility of the Director of Revenue and the duties of the subordinates thereunder.
64-47 July 18 TAXATION AND REVENUE. Allowable deductions by resident of Missouri with respect to income subject to Indiana gross income tax.
64-47 July 18 ROADS AND BRIDGES.
TAXATION.
TOWNSHIP ORGANIZATION.
Tax provided for in Sec. 8527, Laws of 1945, page 1478, is not a levy to be made by a township board, and is not a levy in excess of the levy provided for in Sec. 8820, Laws of 1945, page 1497.
64-47 Aug 13 TAXATION AND REVENUE. Duty of the Director of Revenue with regard to distribution of moneys collected under House Bills Nos. 868, 869, 888 and 948 of the 63rd General Assembly.
64-47 Sept 5 STATE TREASURY. Proceeds of sale of surplus property belonging to Missouri Training School for Boys to be deposited in the “Missouri Training School for Boys Fund.”
64-47 Oct 16 CRIMINAL LAW. Construction of Section 4854, R. S. Mo. 1939, known as Habitual Criminal Act.
64-47 Oct 21 PUBLIC RECORDS. Availability of intangible personal property tax returns to public inspection.
64-47 Oct 30 TAXATION.
MANUFACTURERS.
No authority for refunding proportionate part of manufacturers’ tax for 1946.
64-47 Dec 11 TAXATION AND REVENUE. Federal credit unions not required to collect the tax imposed upon the accounts of their members.
65-47 Oct 22 DIVISION OF MENTAL DISEASES.
POSTWAR FUND.
Under appropriation of $100,000.00 for storeroom and $15,000.00 for bakery, contract may be let in the amount of $115,000.00 for constructing both as a unit.
66-47 Oct 14 SECRETARY OF STATE. Secretary of State authorized to fix compensation of all employees in his department.
66-47 Oct 27 SECRETARY OF STATE. It is his duty under Senate Bill No. 196, Missouri Laws of 1945, to compile, index, and publish all rules adopted by each agency. Also, it is his duty to publish the monthly bulletin, as required in said bill, setting forth the text of all rules filed during the preceding month by the state agencies.
67-47 Mar 5 MAGISTRATES.
CRIMINAL LAW.
Prosecuting attorney may file information for a misdemeanor in the circuit court and may file a delinquency case in the circuit court. Defendant cannot take a change of venue from circuit court to magistrate court.
67-47 Sept 23 Hon. A. T. Norton WITHDRAWN
67-47 Dec 8 TOWNSHIPS.
ROADS AND BRIDGES.
TAXATION.
ELECTION.
In county under township organization county court may levy special tax for road and bridge purposes only under provisions of Sec. 8529, Laws of 1945, p. 1478. Township board cannot call election for purpose of voting tax for road purposes.
68-47 Jan 18 MAGISTRATES. Magistrate is required by law to appoint a clerk within a reasonable time after being sworn in as magistrate. Magistrate cannot appoint as clerk a school teacher who is employed full time as school teacher and unable to work during office hours as clerk of the magistrate court except on Saturdays and week ends.
68-47 Feb 6 RECORDER OF DEEDS.
DEPUTIES.
No provision is made under the laws for payment of deputy recorder of deeds in counties where the circuit clerk is ex officio recorder of deeds.
68-47 Mar 13 MISSOURI TRAINING SCHOOL FOR BOYS.
CONTAGIOUS DISEASE.
ADMISSION.
Boy affected with contagious disease not to be admitted to Missouri Training School for Boys at Boonville, Missouri.
68-47 May 2 MISSOURI REAL ESTATE COMMISSION. Effect of conviction under Sec. 51, Title 187, U.S.C.A., upon right to procure real estate broker’s or salesman’s license.
68-47 May 16 ROADS AND BRIDGES. “General road districts” must be established by county court.
68-47 Aug 29 Hon. Don W. Owensby WITHDRAWN
68-47 Nov 21 COUNTY COURTS.
PROSECUTING ATTORNEY.
COUNTY TREASURER.
HIGHWAY ENGINEER.
County court of third-class county may hire stenographer for prosecuting attorney, county treasurer and highway engineer, such stenographer to divide her time among said officers.
69-47 Jan 8 DELINQUENT TAXES.
PENALTIES.
The date for determining penalty on delinquent taxes, as provided in Section 11085, House Bill No. 765, applies to the City of Liberty.
69-47 Jan 23 PROSECUTING ATTORNEYS.
MAGISTRATES.
Prosecuting Attorneys may be reimbursed for actual and necessary traveling expenses in the investigation of crimes and the county court is authorized to provide for such expenses. Magistrate shall set salaries of his clerk, deputy clerks and employees.
69-47 May 6 PARKS.
STATE PARK BOARD.
State Park Board unauthorized to dispose of present transmission system in Cuivre River State Park.
69-47 Aug 26 ELECTION.
SHERIFF.
CONSTABLE.
Sheriff to perform duties formerly preformed by constable during elections.
69-47 Oct 7 FEDERAL.
CONSERVATION COMMISSION.
OFFICERS.
Right to enforce laws, rules and regulations pertaining to wildlife at Camp Crowder.
69-47 Oct 9 MOTOR VEHICLES. Motor vehicle registered in Iowa operating in Missouri intrastate in transporting passengers for compensation must register with Commissioner of Motor Vehicles and pay fee.
69-47 Dec 11 TAXATION.
COUNTY.
The only procedure to increase tax levy for county purposes, when the maximum tax has been assessed and levied, is by a vote of 2/3 qualified electors voting thereon and for said increased tax.
70-47 Jan 8 MAGISTRATE COURTS. Board of Aldermen of St. Louis has the power to provide for additional employees for the Magistrate Court of the City of St. Louis.
70-47 Jan 16 TAXATION.
MERCHANTS TAX.
Merchants’ Tax provided for in H.C.S.H.B. 471, H.C.S.H.B. 536 and House Bill 995, passed by the 63rd General Assembly, comply with the provisions of Section 4 (a) of Article X of the Constitution of 1945.
70-47 July 29 TAXATION.
MANUFACTURER.
MERCHANT.
Companies selling wood for fuel are cooperage companies; cooperage companies manufacturing completed staves and headings are manufacturers; companies making rough staves and headings under contract for other companies which complete manufacturing are manufacturers; companies offering for sale, generally, rough staves and headings are merchants.
70-47 Aug 7 EDUCATION. Interpretation of Senate Bill No. 4 of the 64th General Assembly. Military schools with college status not required to teach the courses enumerated in said bill in the college years.
71-47 Mar 21 EXTRADITION. Only messenger appointed by Governor under Sec. 3976, R.S. Mo. 1939, has authority to return fugitives from justice to this state, and expense must be paid from State Treasury in accordance with Sec. 3977, R.S. Mo. 1939, except in cases where defendant is returned for wife or child abandonment the expense of extradition must be paid by County Court.
71-47 Apr 4 CONSTITUTIONAL LAW.
TAXATION & REVENUE.
Constitution doesn’t require tax moneys from intangibles to be deposited in State Treasury.
72-47 Jan 23 SCHOOL FUNDS.
COUNTY AND TOWNSHIP.
Type of securities in which county and township school funds may be invested.
72-47 Aug 2 PAROLE.
CRIMINAL LAW.
INTERSTATE COMPACT.
Authorities of State of Florida may retake parolee in this state under interstate compact for violations committed subsequent to this state becoming a signatory to said compact.
73-47 Mar 5 COUNTY TREASURER. In counties of third class, except counties under township organization, treasurer not entitled to one-half of one percent for disbursing school money in addition to his regular salary.
73-47 Nov 14 Mr. Chas. F. Quinlin WITHDRAWN
74-47 May 13 SCHOOLS.
COUNTY SCHOOL FUND.
COUNTY COURT.
County court is not authorized to pay an agent for procuring insurance or collecting on delinquent school fund loans.
74-47 Dec 8 SCHOOLS.
BOARD OF DIRECTORS.
VACANCIES.
Determination of whether or not a vacancy exists in a school board in a consolidated district due to a member’s refusal to serve or neglect of duty is to be made by school board. Before such determination is made member should be notified and given a chance to defend himself.
76-47 Feb 19 COUNTY COURT.
COUNTY CLERK.
County court may allow up to $500.00 per annum to county clerk for payment of additional compensation to deputies and assistants.
76-47 Apr 18 ROADS AND BRIDGES. County not liable for negligent operation of road and bridge machinery even though used in work optional with county.
76-47 Apr 18 CIRCUIT COURT.
CIRCUIT JUDGE.
SALARY.
Circuit judge required to serve as jury commissioner under Section 13394, R.S. Mo. 1939, but not entitled to $1300.00 allowed for such services under same section.
76-47 July 24 ELECTIONS.
COUNTY COURTS.
ROADS AND BRIDGES.
County Court of Andrew County may call a special election to increase rate of levy for not to exceed four year term. “Respective purposes” authorize such election to be held for increasing tax levy for bridge purposes. Tax levy, under Sections 8527 and 8529, Laws of Mo. 1945, authorizes increase for only one year. Such election provided for in Sec. 8529, Laws of Mo. 1945, may be held in place or places in county designated by county court.
77-47 Feb 13 Hon. V. C. Rose WITHDRAWN
77-47 Feb 18 COUNTY COURT.
MINERAL LEASES.
COUNTY COLLECTOR.
(1) Member of county court or other county officer cannot buy county warrants at less than par. (2) If member of county court votes for employment of a relative within 4th degree, by consanguinity or affinity, he forfeits his office. (3) Where mineral leases have been made, taxes should be assessed to owner of land. (4) Sec. 11107, R.S. 1939, has no application to Maries County. (5) Without a vote of the people, tax rate cannot be increased in any year so it will produce mathematically more than 10% in excess of taxes levied for previous year.
77-47 Apr 29 BONDS.
ROADS AND BRIDGES.
Money derived from bond issue for grading, constructing, paving or maintaining of paved, gravel, macadamized or rock roads, and necessary bridges and culverts, may be expended for the purchase of necessary machinery.
79-47 Dec 30 ROADS AND BRIDGES.
SPECIAL ROAD DISTRICTS.
TOWNSHIPS.
Levy of not to exceed 35¢ on property in special road districts in counties under township organization is made by township board. Additional levy of not to exceed 35¢ may be voted by special road district. County court in counties under township organization may not assist in building and maintenance of bridges in special road district.
80-47 Mar 11 SHERIFFS. Authority as conservator of the peace is county-wide, and includes violation of city ordinance if it constitutes an offense against the state. Allowed only such mileage as comes within Section 5, H.C.S.H.B. No. 872.
80-47 May 15 COURT REPORTERS. In circuits where there are counties with more than forty-five thousand inhabitants the court reporter is not entitled to hotel and traveling expenses.
81-47 Feb 20 BANKING BUSINESS. An express company having contracts with railroad companies for the operation of an express service upon the lines of such railroad companies, or the transatlantic steamship company, or a telegraph or telephone company, as exceptions to corporations prohibited from doing any acts of banking under Sec. 7890, R.S. Mo. 1939, possess the power of receiving for transmission or of transmitting the same, by draft, traveler’s check, money order, or otherwise, without any authority or supervision of the Department of Finance of this State whatsoever.
81-47 Apr 14 TRUST COMPANIES. Corporations may be created under Section 8024, Article 3, Chapter 39, R.S. Mo. 1939, to do a trust company business as provided therein, without being required to do “banking” business.
81-47 June 3 Hon. H. G. Shaffner WITHDRAWN
81-47 June 11 BANKS.
RESTRICTIONS ON LOANS.
Banks may not, either directly or indirectly, by any means loan to one person a sum greater than 20% of the capital stock actually paid in and surplus fund of such bank if located in any city having a population of less than 100,000 and over 7,000.
81-47 July 1 TOWNSHIPS. Section 26(a), Article VI of the 1945 Constitution, is a limitation on the amount of indebtedness a township board may incur for the township in any year without popular vote. Valid warrants issued by a township in previous years and still outstanding are not to be counted in computing the amount of indebtedness for the current year.
81-47 Aug 13 BANKS. A bank is required by law to pay on demand a depositor’s balance due without delay or notice of intention to close an account.
81-47 Sept 2 COMMISSIONER OF FINANCE.
LIABILITY OF SURETY ON BOND.
The Commissioner of Finance is an insurer of unclaimed funds named in Sec. 7899, R.S. Mo. 1939. The liability of the surety on his bond is the same as that of the Commissioner himself. No statutory bond should exempt a surety on the bond of a public official from loss of funds for any cause. The depository of funds of a public official should not be required to post collateral security, since the surety on his bond is liable for all losses.
81-47 Sept 16 LIQUIDATED BANKS. Proceeds or dividends arising from corporation bonds held by a bank, later liquidated, such bonds being sold as remaining assets of a bank to individuals, are private property. The Commissioner of Finance has no duty to assume respecting such dividends or proceeds.
82-47 Mar 8 COUNTY TREASURER. County court must order treasurer to secure surety bond before county is liable for premium.
83-47 Jan 13 COUNTY TREASURERS.
TREASURER’S BONDS.
SCHOOL FUND.
County treasurer to give bond under House Bill 494 in amount of highest probable amount on hands at any one time. The amount of bond computed as to school funds from all sources.
83-47 Jan 23 COUNTY SCHOOL FUNDS.
COUNTY COURT.
Government bonds purchased out of county capital school funds should be taken in the name of the county court as trustee of the particular school fund invested.
83-47 Feb 13 FEES. Board of prisoners in counties of the first class and the City of St. Louis.
83-47 Feb 26 SPECIAL ROAD DISTRICTS. Special road districts should severally vote road bonds to provide funds for participation in “milk route” road bill appropriation.
83-47 Mar 7 STATE PURCHASING AGENT. Supplies used by Missouri State Highway Patrol should be purchased through the State Purchasing Agent.
83-47 Apr 15 APPROPRIATIONS.
LIBRARY ADVISORY BOARD.
Appropriation to Library Advisory Board under head “Personal Service” for “salaries, wages and per diem of employees” does not include pay for travel and subsistence of such employees.
83-47 May 12 COUNTY COLLECTORS. Annual settlements of county collectors cover the period from March 1 to February 28.
83-47 June 2 DIVISION OF PROCUREMENT. Director of Revenue to procure supplies, material, equipment and contractual services through the State Purchasing Agent.
83-47 June 7 DIVISION OF PROCUREMENT. Duty of State Purchasing Agent to maintain inventory of removable equipment owned by State.
83-47 June 14 SCHOOLS. First-grade certificate which expired in 1925 or 1926 cannot be renewed by County Superintendent of Schools except under rules and regulations of State Board of Education.
83-47 June 17 Hon. Forrest Smith WITHDRAWN
83-47 June 20 MAGISTRATES. Only fee to be allowed and collected by magistrate in criminal proceedings is magistrate court fee, provided for in Senate Bill No. 108.
83-47 July 9 TOWNSHIP TREASURERS.
COMPENSATION PAYABLE FROM GENERAL FUNDS.
Compensation of township treasurers in counties under township organization payable out of general revenue funds.
83-47 July 25 Hon. Forrest Smith WITHDRAWN
83-47 July 31 ROAD DISTRICTS.
TOWNSHIPS.
ELECTIONS.
BONDS.
Special road district and township in Bates County are both entitled to have bonds registered when bonds of both political subdivisions were voted on same day and proceedings for election by township were initiated before proceedings by special road district.
83-47 Aug 30 Hon. Forrest Smith WITHDRAWN
83-47 Sept 24 COUNTY COLLECTOR.
TAXATION.
Two per cent fee allowed collector under provisions of Sec. 11182, Laws of 1945, page 1851, such fee to be collected from taxpayer, is not collectable from taxpayer who pays taxes in month of January after such taxes have become delinquent.
83-47 Oct 22 COUNTY JUDGES. County judges in Jasper County to receive salary of $1,250.00 for period of July 1, 1946 through December 31, 1946; not entitled to receive compensation during said period as members of county board of equalization.
83-47 Nov 7 PRINTING.
COURTS.
PURCHASING AGENT.
Purchasing agent lets the contract for printing and binding court reports, but Supreme Court controls storage, distribution and sale of said reports.
84-47 Jan 28 DRAINAGE DISTRICTS.
LEVYING OF ADDITIONAL TAXES.
County courts may levy additional taxes to pay claims against the district, provided a total of all levies against the district does not exceed the total amount of benefits assessed.
84-47 Apr 18 ROADS AND BRIDGES.
TAXATION.
TOWNSHIPS.
Maximum tax levy for township expense is 20¢ per $100 valuation, but when levies for county purposes and township expenses total more than maximum levy provided in Sec. 11, Art. X, of Constitution, 80% of tax is paid to county and 20% to township. Tax levy authorized by Sec. 8529, H.C.S.H.B. 784, in addition to tax levy authorized by Sec. 8820, H.C.S.H.B. 798.
84-47 Sept 12 Hon. Edward W. Speiser WITHDRAWN
85-47 July 18 MOTOR VEHICLES. Applicability of Motor Vehicle Safety Responsibility Act to taxicabs.
85-47 Aug 27 MOTOR VEHICLES. (1) “Bookmobiles” owned by County Library Districts exempt from provisions of motor vehicle registration and licensing provisions; (2) type of license required of persons employed to operate “Bookmobiles.”
86-47 Jan 17 Hon. Taylor W. Strubinger WITHDRAWN
86-47 Jan 28 MAGISTRATE COURTS. Distribution of costs and fines in criminal cases.
86-47 Nov 26 CORONERS.
DEATH CERTIFICATE.
Coroner may sign death certificate only in cases where death has occurred without medical attendance and registrar refers case to coroner for his investigation and certification because circumstances render it probable that death was caused by unlawful or suspicious means, or where relatives or friends of deceased request coroner to hold inquest for purpose of issuing death certificate.
87-47 Jan 22 CIRCUIT CLERK.
FEE.
Circuit clerk in third-class county entitled to change of venue fee earned, in addition to salary provided in House Bill 773, but not entitled to retain fees in case originally filed in circuit court by consent of parties.
87-47 Nov 28 REPRESENTATIVE DISTRICTS.
ELECTION COMMISSIONERS.
St. Louis Election Commissioners cannot alter representative districts until after next census.
88-47 Nov 14 COUNTY BUDGET LAW.
ROADS AND BRIDGES.
County courts may not transfer funds from Class 3 of the Budget to any other class under the budget law.
89-47 Jan 27 LEGISLATOR.
MILEAGE.
OATH.
It is unnecessary for Mr. David A. Peery to be sworn in as the Representative from Linn County. He is entitled to and should be paid the mileage provided for in Sec. 16, Art. III, of the Constitution.
89-47 Jan 30 CIRCUIT CLERK AND RECORDER OF DEEDS.
DRAINAGE DISTRICT.
FEES.
Circuit Clerk and recorder of deeds, under House Bill No. 775, passed by the 63rd General Assembly, not entitled to retain fees or compensation for services rendered under Article 1, Chapter 79, R.S. Mo. 1939.
89-47 May 16 Hon. D. D. Thomas, Jr. WITHDRAWN
89-47 Aug 15 COUNTY BOARD OF EQUALIZATION.
COUNTY JUDGES.
COUNTY SURVEYOR.
Judges of county court in third class counties entitled to fees for holding court and as members of board of equalization when acting in both capacities on same day; county surveyor in counties of the third class entitled to fee as member of board of equalization, and compensation as county highway engineer, when acting in both capacities on same day.
89-47 Sept 22 Hon. B. C. Tomlinson WITHDRAWN
90-47 Feb 17 SCHOOLS. County common school funds as used in Section 10400, House Bill # 494, means school moneys belonging to various school districts. County treasurer 4th class counties only entitled to salary provided for in Section 13800.4, House Bill No. 781.
90-47 Mar 24 INSURANCE. Approval of incorporation of Protective Mutual Casualty Company.
90-47 May 23 SOIL CONSERVATION DISTRICTS. The soil district of any county, in the absence of any statutory provision, is immune from any tort liability for the negligence of its employees while engaged in the soil conservation program as provided for in the Soil Conservation Districts Law.
90-47 Aug 6 TRAINING SCHOOLS.
CIRCUIT COURTS.
JUVENILES.
Circuit court may modify its order of commitment to state training schools.
90-47 Nov 21 STATE MERIT SYSTEM ACT.
CANDIDACY OF EMPLOYEES FOR PUBLIC OFFICE.
LEAVE OF ABSENCE.
CANDIDATES.
Individual not candidate within meaning of State Merit System Act, Session Acts 1945, page 1157, until filing under Section 11550, R.S. Mo. 1939. No mandatory direction in Merit System Act requiring superior to grant leave of absence to prospective candidate.
92-47 Apr 9 SCHOOL FUNDS.
COUNTY SCHOOL FUNDS.
May not be invested in time deposits even though bank pledges United States government bonds to guarantee deposits.
93-47 Feb 7 COUNTY SCHOOL FUNDS, LIQUIDATION OF. Liquidated capital of township and county school funds to be handled and distributed as considered proper by board of school district.
93-47 Feb 18 CRIMINAL LAW. Physical or mental examination of defendant by doctors procured by State; examination may not be made unless with the consent of defendant.
93-47 Feb 18 MAGISTRATES. Clerk of the magistrate court may not issue a commitment or a warrant, but may legally sign transcripts in criminal proceedings.
93-47 Feb 19 Hon. Wayne T. Walker WITHDRAWN
93-47 Apr 25 MOTOR VEHICLES. Leaving the scene of an accident is a felony for which an operator’s license may be revoked.
93-47 May 21 SHERIFF.
COUNTY COURT.
Sheriff of Greene County, Missouri, not entitled to be reimbursed by the County for attorney fees in the defense of his action in the performance of official duties.
95-47 Feb 27 SHERIFFS IN THIRD CLASS COUNTIES. Deputy sheriffs may be hired on part-time basis, when such appointment and the compensation of such deputies is approved by the Circuit Court.
95-47 Feb 27 COUNTY BUDGET.
COUNTY COURT.
County Court of Stoddard County should issue warrants for that part of the salaries of county officers of such county for which warrants have not been issued for the year 1946. Upon refusal of County Court to do so, mandamus is proper remedy to compel such action. Such warrants should be paid before warrants issued on class 5 fund of the budget.
95-47 Mar 14 COUNTY CLERK.
COUNTY COURT.
Duties of the county court in respect to determining salary of county clerk under House Bill No. 867 of the 63rd General Assembly.
95-47 Apr 10 MAGISTRATES.
COUNTY TREASURER.
One person may be employed by clerk in both the probate and county treasurer’s office. County courts have the right to provide for additional clerk hire for the magistrate if the court finds that such a need exists.
95-47 May 20 DIVISION OF WELFARE.
OLD AGE PENSIONS.
Under sections 9759.31 and 9759.32, Mo. R.S.A., the Division of Welfare is a single state agency designated to administer the state social security act and federal social security act pertaining to the payment of old age assistance and aid to dependent children.
95-47 Aug 8 MAGISTRATES. Salaries of clerks and magistrate courts may be increased by county court, said increase to be paid by the county.
95-47 Sept 17 COUNTY COURT. When only two district judges are present at county court meeting and they are unable to agree on any matter submitted to them, the clerk is to designate one district judge as presiding judge and his decision is the decision of the court. When the presiding judge and one district judge are present and they disagree, the decision of the presiding judge is the decision of the court.
95-47 Sept 24 COUNTY JUDGES. No restriction in third class counties on number of times mileage may be charged for going to and returning from court.
95-47 Sept 29 DIVISION OF WELFARE.
APPROPRIATIONS.
FEDERAL FUNDS.
Federal funds unclaimed by recipients for old age assistance and aid to dependent children shall not be returned to the general revenue fund of the State of Missouri.
95-47 Oct 18 COUNTY. Expense of publishing list of delinquent tax lists shall be paid out of the county treasury, and the cost of same shall be taxed as a part of the costs of the sale.
95-47 Nov 24 MAGISTRATE COURT.
COURT COSTS.
Defendant must pay magistrate fee even though county not required to deposit said fee at commencement of suit.
95-47 Dec 29 COUNTY COLLECTOR.
TOWNSHIP COLLECTOR.
TAXATION.
In counties under township organization township collector may levy upon property of taxpayer by distraint and sale when taxpayer refuses, upon request, to pay personal taxes. Notice of taxes must be made to taxpayer personally. Goods seized to be sold for taxes may be sold any place collector designates. County treasurer and ex officio collection may proceed by levy, distraint and sale after tax books have come into his hands.
96-47 Mar 20 SCHOOLS.
TAX LEVY.
Under Section 10358, Senate Bill No. 208, passed by the 63rd General Assembly, a school district board of education may submit a proposal to the voters of said district for subsequent increase in the tax levy for the same year or years that an increase has already been voted in excess of the amount authorized by the Constitution without voter approval.
96-47 Mar 27 SCHOOLS.
BUILDING FUND TAX LEVY.
The provisions of Senate Bill No. 208, passed by the 63rd General Assembly, make it possible for school districts to authorize and levy a building fund tax for the purpose of purchasing school building sites, buying or erecting school buildings and repairing and furnishing the same.
96-47 July 18 PENITENTIARY. Transactions between various industries under the control of the Department of Corrections and between the penitentiary and said industries may be handled by a system of debits and credits.
96-47 Aug 25 SCHOOLS. School districts may combine temporarily for educational purposes even though districts are not adjacent to each other.
96-47 Aug 27 SCHOOLS. Senate Bill No. 4, 64th General Assembly repeals and supersedes Section 10374 of Senate Bill No. 100, 64th General Assembly. Senate Bill No. 4, does not become operative until July 1, 1948.
97-47 Feb 5 AFFIDAVITS. Army officers above the rank of lieutenant, and Navy officers above the rank of ensign, are authorized to take affidavits to a divorce petition of persons engaged in the military service of the United States outside of this State.
97-47 Apr 14 TAXATION.
INDEBTEDNESS.
10¢ tax levied under Sec. 13763, R.S.Mo. 1939, was valid under Const. of 1875, and in addition to maximum levy authorized by Sec. 11, Art X, Const. of 1875. Such tax levy for 1944, 1945 and 1946 was a valid and subsisting levy, and taxpayer who refused to pay such taxes is liable for taxes and penalties. Repeal of Sec. 13763 removed authority of county court to levy such tax in future. Mere irregularity in appointment of judges of election does not invalidate such election.
97-47 Apr 17 MOTOR VEHICLES. Minimum age of taxi drives as fixed by state law is eighteen. One who is engaged as a motor carrier or contract hauler is not operating a taxi under the definition as set out in subsection (d), Section 5720, Laws of 1941.
97-47 July 16 ROADS AND BRIDGES.
MUNICIPALITIES.
TAXATION.
Residents of municipality within the boundaries of special road districts are not exempt from paying road taxes levied on property in such districts.
97-47 July 19 COUNTY CLERK.
COSTS.
Cost deposits in cases in which costs are unclaimed should be turned over to the county treasurer by the circuit clerk. Cost deposits in cases in which there is an insufficient amount to fully pay all those entitled thereto should be distributed pro rata.
97-47 Sept 2 ACCOUNTANCY, BOARD OF. Certificate of public accountant may not be issued if application is not made before January 1, 1946, or more than one year after honorable discharge even if applicant possesses all other requirements of Section 14911j.
97-47 Oct 17 BOARD OF ACCOUNTANCY. Governor may make recess appointments of members; members qualify on the date the required oath is taken.
97-47 Nov 12 MAGISTRATE COURTS.
CRIMINAL COSTS.
When felony charge dismissed before preliminary hearing, neither the state nor county, nor the prosecuting attorney are liable for costs. When misdemeanor charge dismissed before trial, county is liable for costs.
98-47 Apr 3 QUO WARRANTO. Disposition of fines assessed against fire insurance companies.
98-47 May 29 CRIMINAL CONTEMPT. Disposition of fine imposed for criminal contempt.
99-47 Jan 8 COUNTY CLERK.
COUNTY COURT.
Salaries.