Jackson County Property Tax

1959 MISSOURI ATTORNEY GENERAL’S OPINIONS

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Opinion Date Topic Summary
1-59 Aug 11 SAFETY RESPONSIBILITY UNIT.
JUDGMENTS.
DRIVER’S LICENSE.
AUTOMOBILE REGISTRATION.
1. A person is entitled to the restoration of his operating and registration privileges at the end of a three-year period beginning the date proof of financial responsibility was required for the return of those privileges. 2. A person who was required to file proof of financial responsibility and who filed but failed to maintain proof is entitled to the return of his operating privileges at the expiration of three years after proof was required. He must file proof again if he desires the return of privileges during said period. 3. A judgment is presumed paid ten years after rendition, renewal or part-payment thereon, whichever comes later, and a person suspended on account of unsatisfied judgment is entitled to the return of his operating privileges at that time, subject to the future proof requirement.
1-59 Sept 16 PUBLIC EMPLOYEES.
NATIONAL GUARD SERVICE.
COMPENSATION.
Any employees of the state, or any department or agency thereof, or of any county,  municipality, school district or other political subdivision who are now or who may become members of the National Guard, are entitled to their normal salary in addition to National Guard pay while engaged in the performance of duty in the National Guard for a period not to exceed ten working days in any one calendar year. Any city ordinance, whether enacted prior or subsequent to the enactment of Section 105.270, , Cum. . 1957, which provides that such an employee as is referred to above shall receive less than his regular pay for the period referred to above spent in National Guard duty, is in conflict with Section 105.270, supra, and to the extent of the conflict, must fail.
2-59 Jan 12 TAXATION.
INHERITANCE TAX.
State of Israel within terms “persons, institutions, associations or corporations” as terms are found in Sec. 145.020, . 1957, levying inheritance tax on transfers. Testamentary devises and bequests to State of Israel, without further condition, are transfers solely for charitable purposes within exemption provision of Sec. 145.090, . 1957, such exemption to be effective only if State of Israel grants a similar exemption.
2-59 2 CONDEMNATION PROCEEDINGS.
COMMISSIONERS’ REPORTS.
RECORDING FEE.
RECORDING FEE – WHEN COLLECTED.
Section 523.040 1949, requires a commissioner’s report in a condemnation proceeding to be recorded, and each tract to be separately indexed in the deed records of the county in which the lands are located. Recording fee shall be taxed as costs, and recorder shall record report without tender or payment of recording fee in advance.
2-59 June 23 RECORDER OF DEEDS.
LAND SURVEYOR.
Recorder should not refuse to accept plat on sole grounds that it does not bear signature and seal of a registered land surveyor.
2-59 Aug 18 BAIL BONDS.
RULES OF CRIMINAL PROCEDURE.
MAGISTRATES.
1. A bail bond need not be presented at the police station nor is it a requirement that the bonded person be taken before the magistrate. 2. The defendant is entitled to release upon approval of the bond. 3. Supreme Court Rule 21.14 requires only one bond. 4. An appearance bond that is issued prior to the actual arrest of the defendant is null and void for the reason that the magistrate is without authority or jurisdiction to require or to fix the defendant’s bail.
2-59 Nov 13 Hon. Norman H. Anderson WITHDRAWN
4-59 Aug 24 CITIES, TOWNS AND VILLAGES. Described financial statement does not meet requirements of Section 79.160, 1949.
4-59 Sept 21 SPEED LIMIT.
MOTOR VEHICLES.
MUNICIPAL SPEED LIMIT.
1. The speed limit on an undivided Federal highway traveling through a municipality that has properly enacted a 30 miles per hour speed limit is 30 miles per hour, and the violation of this speed limit is a municipal offense. 2. The driver of any motor vehicle other than an emergency vehicle who drives in excess of 70 miles per hour by day or 65 miles per hour by night on an undivided Federal highway through a municipal area which has a speed ordinance is guilty of a misdemeanor under state law. 3. The operation of a motor vehicle at speeds of up to the maximum allowed by state law are not always authorized through a municipal area under state law when the situation requires a lower speed for careful and prudent operation in the highest degree of care.
5-59 Jan 22 PUBLIC ADMINISTRATORS.
PRIVATE PATIENTS.
STATE HOSPITAL.
It is the opinion of this department that a public administrator who in the course of his official duty becomes the guardian of an insane person and curator of such person’s estate and who places such person in a state hospital as a private patient is not required to give the maintenance bond provided for in Section 202.863, Cum. . 1957, because of the fact that the official bond given by him as public administrator covers such a situation.
5-59 8 BANKS.
CORPORATIONS.
Sec. 362.105, 1949, is authority for a state chartered bank in Missouri to acquire by purchase the capital stock of a corporation organized to construct a bank building to be leased to the state chartered bank for its banking facilities.
5-59 Sept 1 SPECIAL ROAD DISTRICTS.
ROADS AND BRIDGES.
TAXATION.
ASSESSMENTS.
(1) The special tax authorized by a vote of the residents of the LaMonte Special Road District on March 24, 1959, should not be levied by the county court. (2) The cash balance, remaining after the affairs of the LaMonte Special Road District have been wound up and all obligations have been discharged, shall be deposited as general revenue for class 3 funds.
6-59 15 TEACHERS.
TEACHERS’ CERTIFICATES.
County superintendents may issue third grade certificates only on the basis of examination of applicants whose examinations are graded by the county superintendents. Issuance of certificates to teach on the basis of grades is confined to the State Board of Education.
6-59 June 11 GUARDIANS OF INSANE.
BONDS.
A bond given by the legally appointed guardian of an incompetent does not make unnecessary the giving of the bond for maintenance at a state hospital as a private patient required by Section 202.863, Cum. . 1957.
7-59 May 1 PUBLIC RECORDS.
MANUSCRIPTS, MAPPING PROJECT.
STATE GEOLOGIST SHALL ALLOW GENERAL PUBLIC TO INSPECT.
Manuscripts of aero-magnetic mapping project to be placed in open file of division, as provided by Section 256.090, 1949. Manuscripts are public records, and subject to reasonable rules and regulations; state geologist shall release them for inspection of general public. He cannot release them first on a preferential basis to mining companies which contributed funds toward expense of project.
10-59 5 CIRCUIT CLERK AND RECORDER FOURTH CLASS COUNTY COMPENSATION. The circuit clerk and recorder of a fourth class county with a population of between 7,500 and 10,000 and with an assessed valuation of between five and six million dollars is entitled to receive an annual salary of $2,850.00. Section 483.367, V.A.M.S., which section was repealed by the laws of 1953, has not been re-enacted.
10-59 May 26 TEACHER EMPLOYMENT. In a situation in which prior to April 15 of any school year a teacher notifies his employing school board that he will not contract with the board for the coming year, the board is under no obligation to acknowledge or to act upon receipt of this communication and the passing of the date of April 15 without the board notifying the teacher that he will not be re-employed does not constitute re-employment of the teacher by the board.
12-59 27 INSPECTION OF MORTUARIES. It is the opinion of this department that paragraph 1 of Section 333.035 of House Bill No. 498 enacted by the 70 General Assembly does not authorize a member of the State Embalming Board to enter and inspect a mortuary over the protest of the owner or proprietor thereof.
13-59 Nov 11 WARRANTS FOR ARREST. A warrant for arrest of a person charged with a misdemeanor issued out of the magistrate court of a county and directed to all peace officers of the state may be served by any such officer anywhere in the state without any additional action being taken upon the warrant.
13-59 Dec 30 BARBERS.
BARBER BOARD.
LICENSES.
We are of the opinion that the person mentioned in your opinion request is within the meaning of Section 328.010, 1949, and, therefore, required to obtain a license from the State Barber Board pursuant to Chapter 328.
14-59 May 26 COUNTY COURT.
NURSING HOMES.
COUNTY HOSPITAL.
The duty owed by a county hospital towards the county’s indigent old is met with the completion of medical treatment. A county court may provide for its indigent old by paying a private nursing home institution for their care if it determines this means of care to be economically expedient. The county may grant supplemental aid to its indigent old in addition to that granted by the state.
14-59 Sept 25 COMPENSATIONS.
TREASURER’S.
THIRD CLASS TOWNSHIP ORGANIZATION COUNTIES.
The twenty-five per cent of the fees and commissions referred to in Section 52.280, V.A.M.S. No. 2, May 1959, pertains to the maximum amount of fees and commissions which such officer is permitted to retain under provisions of Sections 52.260 and 52.270, V.A.M.S. No. 2, May 1959.
14-59 9 CLASSIFICATION OF CITIES. A municipality of village status, which has an official population of 4,063 can, if it changes its classification, only become a city of the third class.
15-59 19 Hon. Robert L. WITHDRAWN
15-59 Sept 28 POSTAGE.
TAXATION.
INTANGIBLE TAX.
Five questions involving the procedure of the Director of Revenue in mailing intangible tax forms under Section 146.050, 146.055 and 146.056.
15-59 Dec 30 Hon. Milton Carpenter WITHDRAWN
16-59 May 8 Hon. Jennie Chinn WITHDRAWN
16-59 July 27 SCHOOLS.
SCHOOL DISTRICTS.
TAXES.
COLLECTORS.
(1) In township organization counties, the township collector for each township in which a reorganized school district lies shall collect all taxes for the reorganized school district. (2) There is no provision in the law authorizing or permitting a city treasurer or any other city official of any city located within a legally constituted reorganized school district to collect taxes for the district.
18-59 18 Hon. J. W. Colley WITHDRAWN
18-59 Aug 28 TOWNSHIPS.
NURSING HOMES.
Two or more townships may cooperate in the building of one nursing home to serve the participating townships.
19-59 July 29 SCHOOLS.
ELECTIONS.
COUNTY SUPERINTENDENT OF SCHOOLS.
SCHOOL DISTRICTS.
Procedure for conducting elections for the office of county superintendent of public schools including transmitting the returns thereof to the county clerk.
20-59 6 BANKS AND BANKING.
LOANS.
NOT-FOR-PROFIT CORPORATIONS.
A bank organized under Chapter 362, 1949, may purchase bonds issued by a not-for-profit corporation in an amount not in excess of the prohibition imposed by Section 362.170, 1949.
21-59 25 ASSESSORS.
TAXATION.
COUNTIES.
PERSONAL PROPERTY.
County assessor cannot require a listing of personal property “per room” with a valuation on each room, in addition to the statutory itemization of personal property.
21-59 May 20 Mr. H. Burks Davis WITHDRAWN
21-59 July 16 CONDEMNATION.
STATE HIGHWAY COMMISSION.
COMPENSATION.
COUNTY COURTS.
Iron County cannot legally pay to a landowner additional compensation for his land which was condemned by the state highway commission for a state road in an action in which final judgment of condemnation was entered on September 5, 1957.
21-59 23 COUNTY SUPERINTENDENT OF SCHOOLS.
COUNTIES.
SCHOOLS.
When office of count superintendent of schools vacant, clerical assistant to county superintendent may not be employed nor may any other person be employed to perform duties of county superintendent.
24-59 July 31 DEPARTMENT OF CORRECTIONS.
PUBLIC SCHOOL RETIREMENT SYSTEM.
STATE BOARD OF TRAINING SCHOOLS.
DEPT. OF PUB. HEALTH & WELFARE.
SCHOOLS.
Teachers employed by State Board of Training Schools members of Public School Retirement System and teachers employed by Division of Inmate Education of Department of Corrections to become members of Public School Retirement System when House Bill No. 258, 70 General Assembly, becomes effective.
25-59 July 8 JUVENILE COURT.
JUVENILE CODE.
. OF MENTAL DISEASES.
Juvenile court may retain jurisdiction of child until age of twenty-one. Juvenile committed to state mental hospital may be released by head of hospital. If released while under jurisdiction of juvenile court, child is to be returned to committing court for further disposition.
25-59 July 9 STATE HOSPITALS.
PHYSICIANS.
AUTOPSY.
CONSENT.
GUARDIANS.
(I) Missouri, by statute, provides for two separate and distinct types of guardianship, namely, guardian of the estate and guardian of the person. (II) Consent of the guardian, whether the guardianship be one of the person or of the estate, is not required prior to performing an autopsy except in those few cases where subparagraph 5 of numbered paragraph 1 of Section 194.115, Cum. . 1957, and the exception in subparagraph 6 of numbered paragraph 1 of Section 475.285, Cum. . 1957, are applicable. In all cases where the patient has a guardian of the person, the consent of the guardian should be obtained before performing a surgical operation.
25-59 July 27 MENTAL HEALTH.
STATE HOSPITAL.
PROBATE COURT.
The venue of proceedings instituted under the provisions of Section 202.807, Cum. . 1957, relating to the involuntary hospitalization by judicial proceedings brought for the purpose of retaining in a state hospital for care and treatment a prisoner whose term has expired all as contemplated by House Bill 261, adopted by the 70 General Assembly, is properly in the probate court of the county of the patient’s residence. A state hospital would not be liable for costs of court commitment of those patient’s contemplated by H.B. 261 who are carried on the hospital rolls as “state support” and who have no residence in the state of Missouri.
25-59 Aug 12 STATE HOSPITALS.
COUNTY PATIENTS.
PROBATE COURTS.
Section 202.863, , Cum. . 1957, is applicable when a patient is committed to a state hospital by order of a probate court under the mental illness act. It is not within the province of a probate court when said court orders a person committed to a state hospital, under the mental illness act, to determine whether such person is to be admitted as a county patient.
25-59 9 DIVISION OF MENTAL DISEASES.
PATIENT MAINTENANCE IN  BOARDING, NURSING, OR FAMILY HOMES.
It is the opinion of this department that the Division of Mental Diseases may only appropriate for the care of a patient in a boarding, nursing or a family home an amount not to exceed the average per capita cost of maintenance for the prior fiscal year of patients in the state hospital from which such person was transferred, but that the family of such a patient, or any friend or interested party, may contribute out of private resources an additional sum for such care which contribution would make the total amount paid to such home more than the average per capita cost of maintenance of such patient for the prior fiscal year in the state hospital from which he was transferred.
25-59 9 INMATES OF STATE INSTITUTIONS.
COMMUNICATION.
The superintendent of a state hospital may open sealed personal mail addressed to private or committed patients and he may refuse to mail letters or packages from voluntary or committed patients which contain obscene matter or threats of violence to others, but he may not interfere with a communication by a patient to the court which committed him, or to the Division of Mental Diseases.
25-59 Nov 9 INTERSTATE MENTAL HEALTH COMPACT.
(HOUSE BILL NO. 47 ENACTED BY THE 70 GENERAL ASSEMBLY).
The Missouri Compact administrator of the Interstate Mental Health Compact is not given any authority under Article (a) of House Bill No. 47 enacted by the 70 General Assembly. The Compact administrator in Missouri is not given the authority to authorize the admission of an individual in the situation set forth in the aforesaid Article (a). Commitment procedures in Missouri, when a patient is received from another state, are necessary unless the patient qualifies for admittance under the voluntary admittance provision of the Mental Health Act. The institution in the receiving state is not liable for the cost of such commitment.
26-59 23 LOTTERIES. The contest known as “Tangle Towns” is not a lottery.
26-59 21 ELECTIONS.
COSTS OF REGISTRATION AND CANVASS IN GENERAL ELECTION IN CLAY COUNTY, MISSOURI.
We conclude that the city of Kansas City and Clay County must proportionately share the cost of registration and canvass of voters by mail for the November General Election, 1958, according to the population Kansas City bears to the total population of Clay County, all of which is set out an authorized by Section 119.180, 1949.
31-59 July 23 PROSECUTING ATTORNEY. In proceedings contemplated by Chapter 202, 1949, no specific duties placed upon prosecuting attorneys to prepare initial papers seeking commitment of persons to State hospitals, except under Sec. 202.710, 1949, providing for initiating of criminal sexual psychopath hearings. In other cases, prosecuting attorneys’ interest must stem from interest of county and State, and their services must be preserved to protect such interests.
31-59 8 SPECIAL ROAD DISTRICTS.
ROAD DISTRICTS.
ROADS AND BRIDGES.
TAXATION.
ELECTIONS.
COUNTY.
1) Upon dissolution, a special road district formed under Sections 233.320 – 233.345, 1949 the territory contained therein becomes unorganized territory; 2) Under the provisions of Section 137.065, 1949, the county court on its own motion may submit a proposition to increase the tax rate and upon the filing of a petition containing names of 10% or more of the qualified voters, they must submit the proposition; 3) The apportionment provisions of Section 137.070, 1949, are applicable only where the tax rate approved by the voters is less than the combined rate for both county and township organizations.
32-59 Mar 4 STATE BOARD OF NURSING.
NURSING.
Students regularly enrolled in accredited schools of professional nursing may be employed to perform professional nursing duties during vacation periods, days off, holidays and weekends.
32-59 Dec 30 INCOME TAX.
VENUE.
FAILURE TO FILE REPORTS.
An income tax return is required to be filed either at a branch office of the Revenue Department or at the main office and that venue of the crime of failure to file can be properly laid in the county wherein a branch office is located or in Cole County.
33-59 Sept 16 WORKMEN’S COMPENSATION.
PROCEDURAL LAW.
STATEMENTS.
Section 287.215, V.A.M.S., June Pamphlet 1959, passed by the 70 General Assembly of the State of Missouri, is procedural law, and may apply to the procedures in causes of action which arose prior to the effective date of this section.
33-59 Nov 11 RECORDER OF DEEDS. Recorder in fourth class counties still receives compensation for performance of duties with respect to veterans’ discharges.
33-59 Nov 16 COUNTY HOSPITAL TRUSTEES.
TERMS OF OFFICE.
The order of the County Court of Texas County made on February 16, 1959, appointing trustees to the Texas County Hospital was a valid order; the limitation to January, 1960, which was a part of the order, was contrary to law and so was invalid. The appointments actually extend until the next general election following February 11, 1959. For the reasons given above, the County Court would not be empowered to appoint new trustees in January, 1960. The County Court has no power of removal of these trustees prior to the time of the termination of their appointments, and a successor or anyone or all of them can only be appointed by the County Court when there is a vacancy on the board of trustees.
35-59 23 Hon. Thomas D. Graham WITHDRAWN
36-59 7 CORPORATIONS.
INCOME APPORTIONMENT.
INCOME TAX.
TAXATION.
Answers to six questions arising under Section 1430.040, 1949, relating to corporate income apportionment.
36-59 21 Hon. Larry Haake WITHDRAWN
36-59 27 TAXATION.
INCOME TAX.
REGULATED INVESTMENT COMPANIES.
The option to receive cash dividend or have dividends reinvested in additional stock is income within the meaning of Section 143.100, 1949.
36-59 29 DEDUCTIONS.
INCOME TAX.
TAXATION.
Corporations may properly deduct the fair market value at the time of gift of donations to charitable organizations.
36-59 14 INCOME TAX.
MISSOURI NATIONAL GUARD.
FEDERAL RESERVED.
ARMED FORCES.
ACTIVE DUTY.
1. A Missouri National Guardsman is not a member of the Armed Forces of the United States on active duty within the meaning of Section 143.105, Cum. . 1957, while attending summer camp or drill period pursuant to state order. 2. A ready reservist who is ordered to active duty by the appropriate Federal secretary for annual training is on active duty with the Armed Forces of the United States within the meaning of Section 143.105, Cum. . 1957. 3. The ready reservist attending drill period is not on active duty with the Armed Forces of the United States within the meaning of Section 143.105, Cum. . 1957.
36-59 Nov 16 Hon. L. A. Haake WITHDRAWN
37-59 Jan 22 Dr. H. M. Hardwicke WITHDRAWN
37-59 May 29 TAXATION.
BUILDINGS ON LEASED REAL ESTATE.
Where building located on leased lands have been assessed as personal property, the amount of the taxes for the years that the buildings have been so assessed may not be included in the sale of such buildings for delinquent real estate taxes at the delinquent tax sale.
37-59 June 18 LIBRARIES.
MERGER.
CITY AND COUNTY.
COUNTY LIBRARY TAX.
BY WHOM COLLECTED.
After merger of a municipal library district with a county library district, in accordance with the provisions of Sec. 182.040, Cum. ., 1957, it is the responsibility of the municipality to collect the library tax at the rate levied for county library purposes. When taxes have been collected by proper city officials, proceeds shall be turned over to county treasurer, who shall credit same to county library fund as provided by Sec. 182.020, Cum. . 1957.
37-59 June 25 WATER POLLUTION BOARD.
SEWAGE DISPOSAL PLANTS.
The Water Pollution Board is not authorized to grant to any one person, company, or corporation, the exclusive right to construct and operate a system for the disposal of sewage and/or other wastes in a specific watershed.
37-59 July 9 TAXATION.
TAX SALES.
COLLECTORS.
COLLECTOR’S DEEDS.
When a collector issues a deed on the third sale of property for delinquent taxes to a purchaser who has purchased more than one tract, all of the tracts purchased by one individual must be included in one deed. Person going in boat and fishing over land flooded by river not liable to prosecution for trespassing.
37-59 Aug 6 REGISTRATION OF BIRTHS. It is the opinion of this department that children born in a foreign country to residents of Missouri who are in a foreign country in the armed services or in employment may upon return to Missouri have made in their behalf application for registration and the issuance of birth certificates by the Department of Vital Statistics of the division of Health of Missouri, and may be so registered and may receive such certificates.
37-59 Dec 24 BUREAU OF VITAL STATISTICS. The Bureau of Vital Statics in the State of Missouri may separate the health and medical section of the Standard Certificate of Live Birth from the upper portion of the certificate, and the health and medical section may, after analysis and preservation on cards, be destroyed.
38-59 27 SCHOOLS.
SCHOOL DISTRICTS.
ELECTIONS.
1. Common school districts, at a special meeting called to vote upon an annexation proposal, cannot vote to annex to either one or the other of two separate consolidated school districts at the same meeting. 2. Where more than one petition for annexation is presented to the board of directors of a common school district, it is their duty to submit the proposition contained in the first petition received by them to a vote at a special meeting called for that purpose. 3. When a special meeting for the annexation of an entire common school district to an adjoining consolidated school district, held under the provisions of Section 165.300, 1949, as amended, such district may not hold another special meeting under said section within two years from the date of such meeting. 4. The board of directors of a common school district upon receiving an annexation petition are required under the provisions of Section 165.300, 1949, as amended, to call a special meeting and submit the proposal to a vote at said meeting. They have no authority under the statute to call a special election. At the special meeting, the majority of the qualified voters present may not vote to postpone or delay submission of the annexation proposition to a formal vote. NOTE: Section 162.441, , effective 7-1-65 replaces § 165.300, 1949. Under subsection (6) nonadjoining districts may annex in certain circumstances. Under subsection (5) the two year prohibition against subsequent elections only applies where the first election was defeated by a majority.
38-59 July 17 INSURANCE. “Service certificate” described in opinion and purportedly issued by Shetley Funeral Home is a contract of insurance and offering of the same to the public without meeting licensing requirements of Missouri’s insurance code violates Sections 375.300 and 375.310, 1949.
38-59 Sept 23 COUNTY OFFICE HOURS.
SUPREME COURT RULES.
COUNTY COURTS.
Under the terms of House Bill No. 534 of the 70 General Assembly, truly agreed to and finally passed, it is not within the power of the county court of a third class county to authorize any county offices to be open only five days a week. Neither does House Bill No. 534 annul or amend Rule 31.05 of the Rules of the Supreme Court of Missouri which states, in effect, that the clerk’s office of every court set forth in Article V, Section 1 of the Constitution of Missouri, 1945, shall be open during business hours on all days except Sundays and legal holidays with the clerk or a deputy clerk in attendance.
40-59 June 8 ASSESSMENT OF PROPERTY OWNERS. In fourth-class cities the cost of engineering services in a sanitary sewer project may not be added to the assessment against property owners.
41-59 Jan 21 FOURTH CLASS CITIES.
EXPENSE ACCOUNTS.
CHARTER CITIES.
1. The City of Berkeley, as a city of the fourth class, was authorized to provide by ordinance a flat $50.00 monthly automobile allowance for the city engineer. 2. If the successor to the city engineer has not be selected and qualified or the duties of such officer have not been otherwise provided for under the provisions of the 1957 Charter of the City of Berkeley, Ordinance Number 847 of the City of Berkeley remains in effect.
41-59 June 17 TAXATION.
COUNTY COURT. COUNTY ASSESSOR.
County court must procure and maintain on file the plats referred to in Section 137.195, 1949; county court may not supplant such plats by any other system. County Court may contract with the assessor to set up a card system as a permanent record in the assessor’s office.
41-59 Nov 11 MUNICIPAL COURTS.
COSTS.
POLICE JUDGE.
Rent for providing a suitable courtroom may not be assessed as a part of court costs in a municipal police court and paid to the police judge, by action of a city of the fourth class.
41-59 Nov 11 CITIES.
TOWNS.
VILLAGES.
FOURTH CLASS CITIES.
CITY FINANCES.
TAXATION.
PUBLIC UTILITY TAXATION.
A fourth class city is not required to separate funds received from the taxation of railroads and other public utilities from those received from other taxpayers for similar purposes. Only the method of assessment of property belonging to public utilities varies the collection of local taxes from the ordinary taxpayer.
42-59 May 15 SCHOOL LANDS.
SALE OF SCHOOL LANDS.
COUNTY COURTS.
The provisions of Sec. 166.050, , as to sale of school lands in the sixteenth sections of each congressional township are mandatory if there is no statutory exception applicable, consequently requiring a petition by the majority of the householders in the congressional township wherein the land is located. The county court where the land is situated holds the proceeds of such sale until requisition of that portion of the proceeds belonging to the adjoining county or counties by that county or counties.
42-59 Aug 3 COUNTY OFFICERS.
TAX SALES.
A county officer may purchase at a tax sale unless he is charged with conducting the sale. Such an ineligible officer may not purchase, indirectly, through a relative or other person what he may not purchase directly. When a spouse of an ineligible officer purchases, the ineligible officer has an interest in the property and the sale is void. Other relatives of such officers may purchase at such sales, in the absence of fraud, collusion or interest in or for the purpose of transferring to the ineligible officer.
42-59 Sept 21 ST. LOUIS COUNTY LICENSING. The authority given to St. Louis County, a county of the first class, to require licenses upon the businesses itemized in Section 316.040, Cum. . 1957, includes those businesses which are located within incorporated areas in the county.
42-59 Sept 25 Hon. John A. Honssinger WITHDRAWN
42-59 Sept 29 CITY MANAGER FORM OF GOVERNMENT.
TRANSPORTATION OF VOTERS.
Numbered paragraph 1 of Section 78.550, 1949, does apply at a special election in a city of the third class under the city manager form of government which election is held to determine whether the city shall abandon or retain the city manager form of government.
43-59 12 TAXATION.
EXEMPTION FROM TAXATION.
CHARITIES.
The charter and bylaws of the Community Memorial Hospital would not appear to prevent its being a charitable institution and entitled to tax exemption if, as a matter of fact, the operation of such hospital is such as to entitle it to be considered a charitable institution.
43-59 May 7 HIGHWAY COMMISSION.
PUBLIC BUILDINGS.
A contract for contemplated construction, rehabilitation or repair of highway department district offices need not be awarded by the Chief of Planning and Construction but said contract, nevertheless, must be approved by said official.
45-59 May 11 COUNTIES.
PLANNING AND ZONING.
COUNTY COOPERATION.
Clay County is authorized to provide for the preparation, adoption, amendment, extension and carrying out of a county plan for the areas of Clay County which include the City of Liberty, Missouri, after approval by a vote of the people of the county in accordance with Section 64.510, Cum. . 1957.
46-59 Mar 5 WAREHOUSEMAN.
LOCKER PLANTS.
Warehouseman licensed under Chapter 415, 1949, are excluded from Sections 196.450 to 196.515, 1949, by Section 196.510, supra.
46-59 20 SUPREME COURT RULE 26.01 In those cases in magistrate court wherein the defendant pleads not guilty and waives his right to trial by jury, the magistrate should obtain a written waiver in accordance with Supreme Court Rule 26.01.
46-59 Sept 16 CITIES.
STREET REPAIRS.
SPECIAL TAX.
The legislative body of any city of the third class, fourth class, of any city having special charter, and towns and villages shall have power within the municipality by ordinance, to cause the streets, avenues, alleys and public places of the city or any part thereof to be sprinkled, oiled, or repaired, surfaced and resurfaced, and the cost thereof to be provided for and defrayed by a special tax assessed on the adjoining property fronting or bordering on those surfaces repaired, etc., as frequently as that legislative body deems it necessary so long as the total cost of such improvements shall not exceed $1.00 per front foot per annum upon said assessed property.
49-59 Dec 31 COUNTY COURTS.
COUNTY ASSESSOR.
ASSESSOR.
OFFICERS.
COUNTY OFFICERS.
CLERICAL ASSISTANTS.
In third and fourth class counties, allowance to county assessor for clerical and stenographic assistants is determined by county court in amount not to exceed $600 in fourth class counties and $1,200 in third class counties.
52-59 8 CITIES, TOWNS AND VILLAGES.
INSURANCE.
Cities of Third Class in Missouri, operating with city manager form of government and having authority under Section 78.570, 1949, to fix compensation of its employees, may by ordinance provide that as part of said compensation it will defray the premium cost of group life and hospitalization coverage on its employees.
52-59 14 INSURANCE. Miscellaneous mutual casualty company organized under Sections 379.205 to 379.310, 1949, as amended, may invest in and own all the capital stock of a regular life insurance company organized under Sections 376.010 to 376.670, 1949, as amended, but is subject to like limitations set forth in Section 379.080, 1949, applicable to stock companies.
52-59 20 INSURANCE. Articles of Incorporation of Liberty Reserve Life Insurance Company.
52-59 May 26 INSURANCE. Amended Articles of The Protective Life Insurance Company are in acceptable legal form.
52-59 July 8 INSURANCE. Domestic stock fire insurance company subject to Sections 379.010 to 379.200, 1949, as amended, may invest in the entire stock issue of a foreign fire insurance company organized for the purpose of doing any of the kinds of insurance mentioned in one of the subdivisions of Section 379.010, 1949, but qualifications and limitations found in Section 379.080, 1949, pertaining to capital stock structure, and state percentages of assets to be invested, are applicable.
52-59 Aug 7 INSURANCE. Articles of Agreement of Missouri Fidelity Life Insurance Company.
52-59 Aug 7 INSURANCE. Amended Articles of Association of Old American Insurance Company.
52-59 Aug 7 INSURANCE. Articles of Agreement of Security Home Life Insurance Company.
52-59 Aug 19 INSURANCE. Articles of Incorporation of Crown Mutual Insurance Company.
52-59 Aug 26 INSURANCE. H.B. 249, 70 General Assembly, authorizing a combined fire and casualty policy will allow such combination policies to offer coverage “against all physical loss to property except as hereinafter excluded.”
52-59 Aug 28 INSURANCE. A fire insurance company, subject to Missouri’s fire Rating Act, maintaining its own public rating record, and choosing to establish its own audit division to audit its daily reports, is amenable to periodic examination by the Superintendent of the Division of Insurance to insure compliance with the Rating Act, or, in the alternative, may be directed by the Superintendent to order and instruct its agents to forward each day copies of their daily reports to the Division of Insurance where they may be checked against the public rating record of the company in order to determine if deviation or discrimination in rates is shown in the light of such public rating record.
52-59 Nov 12 INSURANCE. Foreign insurance company reinsuring stipulated premium plan life insurance business, ceded to it by Missouri stipulated premium plan life company surrendering its charter, is liable to assessment of a Missouri premium tax on such business under Missouri’s retaliatory law, Section 375.450, . 1957.
54-59 May 1 AGRICULTURE.
FERTILIZER.
DISTRIBUTORS.
Potash producers and other suppliers of unmixed fertilizer materials who sell those materials to a distributor registered under Sections 266.290 through 266.350, Cum. . 1957, but who make deliveries of those fertilizer materials to make deliveries of those fertilizer materials to “blenders” or ultimate consumers on orders placed with such a distributor are not to be considered distributors within the provisions of Sections 266.290 through 266.350, Cum. . 1957.
54-59 May 20 STATE PURCHASING AGENT. The state purchasing agent need not consider a bid proposal for public printing which does not substantially conform to the specifications upon which bids were solicited and received.
58-59 Mar 31 COUNTY CLERKS.
FEES IN REGARD TO DRAINAGE DISTRICTS.
Additional fees provided for county clerks under Section 246.030, providing for fees paid to the county clerk in connection with drainage districts are to be construed to include extension.
58-59 July 14 Mr. Glennon E. McFarland WITHDRAWN
58-59 5 STATE BOARD OF COSMETOLOGY. Any registered operator is qualified to train an apprentice in any of the classified occupations governed by the cosmetology laws. Those who train an apprentice are not subject to the provisions of Section 329.080 , requiring an instructor’s license to teach the classified occupations.
62-59 Mar 5 Hon. William B. Milfelt WITHDRAWN
62-59 15 ELECTIONS.
WATER DISTRICTS.
Special Sections 247.130 and 247.180, relating to water district election procedures were not impliedly repealed by Sections 113.490 to 113.870, providing general voting and registration laws for counties over 450,000 as enacted in 1957.
62-59 Sept 16 SCHOOL DISTRICTS.
SCHOOL REORGANIZATION.
The mere encirclement of one district by territory comprising a proposed reorganized school district would not of itself be improper, provided that there has otherwise been complete compliance with the laws of Missouri applicable to the reorganization of school districts.
65-59 Jan 15 Hon. William C. Myers, Jr. WITHDRAWN
65-59 Jan 22 COUNTY SUPERINTENDENTS.
JUVENILE OFFICERS.
There is no conflict between the duties of the county superintendent of schools and the juvenile officer in connection with the compulsory school attendance of children.
65-59 19 ROADS & HIGHWAYS.
COUNTIES.
COUNTY COURT.
BRIDGES.
Bridge built by county on public road remains property of county, and may be moved to a new location, when road on which bridge is located has been abandoned.
65-59 25 Hon. William C. Myers, Jr. WITHDRAWN
65-59 July 17 SCHOOLS.
SCHOOL DISTRICTS.
County board of education may revise reorganization plan and submit such revised plan to the voters after proposed plan has been twice disapproved by the State Board of Education.
65-59 Sept 9 SHERIFF’S LIABILITY FOR MONEY OR PROPERTY. The Sheriff of Jasper County is liable for any moneys stolen from him which came into his hands in the course of his discharge of the duties of his office whether such funds were public or private.
65-59 Dec 8 TRANSFER OF REGISTRATION OF VOTERS AND COST THEREOF. In a situation where there is reestablishment of voting wards in the city of Carthage, the necessary adjustment as to the ward and precinct location of registered voters should be made by a transfer of registration by the county clerk of Jasper County.
The cost of such transfer should properly be borne by Jasper County.
66-59 29 GIFTS.
INSTRUCTORS.
PRISONS.
A gift may be accepted for use within the penitentiary to further the recreation, music and fine arts program or to build a building to serve the needs for extra-curricular activities in the prison. The warden may permit visitors to instruct prisoners when the visiting instructor does not assume supervisory control of the prisoners even though the visiting instructor may be paid by some organization or individual in no way affiliated with the State of Missouri.
66-59 June 2 ASSESSORS.
COUNTY ASSESSOR.
COUNTY COURT.
The provisions of Section 53.140, Cum. ., 1957, would not prohibit the compensation of clerical or stenographic assistants within the limits of 53.095, Cum. . for making entries in the real and tangible personal assessment books.
66-59 Aug 11 HOUSE BILL NO. 261. House Bill No. 261 enacted by the 70 General Assembly applies to prisoners in an institution of the Department of Corrections who have been confined in a state mental hospital but who have been returned to the institution prior to the effective date of the act.
66-59 Sept 15 HOUSE BILL NO. 262. It is the opinion of this department that House Bill No. 262, enacted by the 70 General Assembly, is not retroactive; that it became effective on August 29, 1959; that it does not apply to persons confined, prior to August 29, 1959, in institutions maintained by the Department of Corrections.
69-59 20 ASSESSORS.
OFFICERS.
Section 53.095, Cum. . 1957, is to be construed to apply only to clerical and stenographic assistants for county assessors and not to be applicable to the employment of deputy assessors.
69-59 July 8 MAGISTRATE COURT.
JURY FEES.
COUNTY BUDGET.
Magistrate court costs in criminal cases for which the county is liable should be paid from class five expenditures under Sections 50.680 and 50.710, 1949. Such costs must be paid whether or not the county court has provided for the payment of such from class five expenditures in their current county budget and, in event of such failure, said costs may be paid from any surplus available in class six or unused funds of other classes may be transferred to class five in order to pay said costs.
70-59 18 FOREST CROP LAND. It is the opinion of this department that the law setting forth classifications of forest crop land and providing for grants to counties in lieu of taxes for such is valid and that use of such classified forest crop land in a manner contrary to the rules promulgated by the Forest Crop Land Commission established by Chapter 254, 1949, subjects such land to removal from classification as forest crop land.
70-59 21 UNIVERSITIES AND COLLEGES.
SCHOOLS.
SALES TAXATION.
TAXATION.
EXEMPTION FROM TAXATION.
The University of Missouri Press which publishes worthy special interest works not of sufficient interest to make their commercial publishing worthwhile is engaging in an educational function or activity and, therefore, sales at retail by the University of Missouri Press to private individuals are exempt from sales tax.
70-59 May 1 HIGHWAY DEPARTMENT.
HIGHWAY FUND.
UNEMPLOYMENT COMPENSATION.
It would require a constitutional amendment to amend Section 30, Article IV of the Constitution of 1945 in order to permit the Highway Department to pay unemployment compensation to its employees out of the Highway Fund.
71-59 Sept 16 ATHLETIC COMMISSION.
BOXING.
LICENSE NOT REQUIRED.
LICENSE NOT REQUIRED – WHEN.
When a proposed public dinner, sponsored by a labor union, is to be held at a St. Louis hotel, at which a special feature is a boxing program, and the only tickets offered for sale, or sold, are for the dinner, the event is not a boxing, sparring or wrestling exhibition within the meaning of Section 317.020, Cum. . 1957. The Missouri Athletic Commission has no jurisdiction over said event and the sponsors are not required to secure the permission of or a license from the commission to hold the dinner.
72-59 Mar 5 MUNICIPAL AND CIRCUIT COURT COSTS.
CIRCUIT CLERK.
A cost judgment against a municipality for costs incurred on an appeal to the circuit court from a conviction in a municipal court in instances where upon appeal such conviction is set aside and the defendant is acquitted, may not be recovered except in the case of a city of not less than 300,000 nor more than 700,000 population. When the circuit clerk is involved in litigation in the circuit court, either as plaintiff or defendant, whether singly or jointly with others, the writ of summons and all other process shall be issued by the clerk of the county court.
72-59 14 CITY NIGHT WATCHMEN.
NIGHT WATCHMEN.
CITY OFFICERS.
ARREST.
A nigh watchman’s powers and duties in fourth class cities are to be prescribed by ordinance and include the power to arrest if given by ordinance.
72-59 23 CIRCUIT COURTS.
COURTS.
Senate Bill No. 96, 70 General Assembly, abolished the statutory requirement that certain terms of the Circuit Court of Macon County be convened at LaPlata, and there is no longer any statutory provision for maintaining a courtroom at LaPlata and paying the expenses therefor.
76-59 14 PROSECUTING ATTORNEY.
MAGISTRATE JUDGE.
PEACE BOND.
We are of the opinion that (1) it is not the duty of the prosecuting attorney  to represent a complainant in a peace bond proceeding; (2) a magistrate judge may continue a matter in order to allow time for the securing of witnesses, a jury and procurement of counsel for defendant; (3) the magistrate court does not have authority to require a defendant after granting a continuance to require the defendant to post bond or in lieu thereof commit him to jail pending the hearing; (4) the defendant may waive trial by jury in a peace bond proceeding.
76-59 29 TAXATION.
COUNTY COURTS.
The county court is empowered by the provisions of Section 137.270, 1949, to remove tax exempt property from the back tax book upon proper application and at anytime before the taxes are paid. A like power to correct the back tax book is vested in the county court by virtue of the provisions of Section 140.040, 1949.
76-59 Aug 11 TAXATION. Senate Bill No. 179 adopted by the General Assembly relating to the assessment and taxation of the flight equipment of airline companies does not govern the manner, method, and procedure for the assessment of such flight equipment of said companies for the year 1959.
76-59 Dec 15 SCHOOLS.
SCHOOL DISTRICTS.
TAXATION.
STATE TAX COMMISSION.
School district may appear before State Tax Commission at hearing on appeal of assessment and may employ expert witnesses for such purpose.
77-59 Jan 6 PREVAILING WAGE LAW. A construction project in the state of Missouri by the federal government does not come within the purview of the Prevailing Wage Law.
80-59 June 22 Mr. W. T. Scott WITHDRAWN
81-59 20 TRAINING SCHOOLS.
JUVENILE COURT.
JUVENILE CODE.
Juvenile court loses jurisdiction of child when child is committed to, and received by, State Board of Training Schools. Jurisdiction revested in the committing court only upon application of State Board of Training School for order relieving it of custody.
82-59 Mar 16 Hon. Paul R. WITHDRAWN
83-59 Jan 15 Hon. Vance O. Smith WITHDRAWN
83-59 6 PUBLIC INFORMATION.
COUNTY WELFARE AGENTS.
CONFIDENTIAL RECORDS.
A director of a county welfare office is not authorized to refuse to testify in court, whether a juvenile hearing (closed to the public) or to a regular court hearing (open to the public), whether a person is receiving aid from the Division of Welfare, or as to the amount of said aid.
83-59 June 23 SPECIAL ROAD DISTRICTS.
CITY OR TOWN ROAD DISTRICTS.
QUARRIES.
A special road district, which maintains its own rock quarry, may sell the surplus product thereof to other governmental bodies.
83-59 Sept 10 MOTOR VEHICLES. “GO-CARTS”.
LICENSES.
DEPARTMENT OF REVENUE.
“Go-carts” are “motor vehicles” within the Missouri statutes regulating the licensing and driving of motor vehicles if they are driven upon the highways. As motor vehicles, “go-carts” must meet the statutory lighting and equipment regulations for motor vehicles if they are to be driven upon the highways.
84-59 Mar 2 SCHOOLS.
SCHOOL DISTRICTS.
BANKS AND BANKING.
School district may not invest funds in savings deposits.
84-59 Mar 20 MUNICIPAL LIBRARY ELECTIONS.
ELECTION EXPENSES.
COUNTY COURT.
The County of Cape Girardeau is responsible and liable for the expenses of a municipal library district election authorized by Section 182.030, Cum. . 1957.
84-59 3 Hon. Richard E. Snider WITHDRAWN
84-59 Nov 11 TAXATION.
COUNTY COLLECTOR.
SCHOOLS.
(1) A county collector in a county of the third class is to be compensated for performing services in connection with a supplemental tax book on the same basis that he is compensated for services performed in connection with the regular tax book. (2) Where a corrected tax rate for a particular school district is certified after the average rate, the average rate should be re-determined and the railroads and public utilities’ taxes should be re-computed based upon the corrected average rate. (3) The school district or county superintendent of schools would not be liable for the additional expenses incurred by the county collector for making corrections based upon a supplemental tax book made necessary by the failure of the proper officials to certify in the first instance the correct tax rate for a particular school district.
85-59 10 PRISONS.
SENTENCES.
CUMULATIVE SENTENCES.
JUDGMENTS.
A prisoner sentenced subject to Section 222.020 serves a cumulative sentence. He serves his first sentence completely, then starts on his second sentence. Prison authorities are powerless to change the order in which the sentences are served.
85-59 Aug 18 TIME OF PAROLE APPLICATION. It is the meaning of House Bill No. 262, enacted by the 70 General Assembly, that allowed time served in jail does apply as time served on a sentence to the Department of Corrections for parole application purposes.
85-59 Sept 17 PROSECUTING ATTORNEY’S MILEAGE. A prosecuting attorney is not entitled to mileage for driving to the magistrate court in a town other than the town in which he resides, but in the same county, in order to discharge his official duties. However, prosecuting attorneys may be reimbursed for actual and necessary traveling expenses incurred in the investigation of crimes.
88-59 Jan 6 APPROPRIATIONS.
GENERAL ASSEMBLY.
Right of General Assembly to amend an appropriation law.
89-59 Mar 24 CORPORATIONS NOT FOR PROFIT. Section 355.335, . 1957, of Missouri’s General Not for Profit Corporation Law, does not authorize Secretary of State of Missouri to issue a certificate of authority to Teachers Insurance and Annuity Association of America, a New York corporation, to conduct its affairs in Missouri.
89-59 29 CORPORATIONS. Small business investment company may be organized under Missouri General and Business Corporation Act.
89-59 Sept 14 ELECTIONS. Declarations of candidacies for nomination to circuit judgeships in divisions three or four of the 13 judicial circuits prior to redesignation of said judicial circuit as the twenty-first judicial circuit by S.B. 96, 70 General Assembly, should be considered as filed for offices in the 21st judicial circuit, and should be so certified by the Secretary of State.
89-59 Dec 16 SCHOOLS.
SCHOOL DISTRICTS.
COUNTY COURT.
County court may not attach unorganized territory to school district not contiguous thereto.
90-59 Mar 2 CERTIFICATE OF TITLE.
AUTOMOBILE TITLE.
SALES.
A buyer of an automobile may, by his actions, create an agency relationship between himself and the seller of an automobile so that a valid transfer results when the dealer submits the title and the application for transfer to the Department of Revenue even though the certificate of title was never physically in the hands of the buyer.
90-59 July 22 NON-PARTISAN BOARDS.
POLITICAL PARTIES OR PARTY MEMBERSHIP.
REMOVAL FROM NON-PARTISAN BOARDS.
An individual’s political affiliations are determined by his actual manifestations or professions of loyalty to a political party, not merely his professed loyalty to one party. Where a non-partisan board contains an excess of members from any one party, its acts are not invalid, third parties and the general public are protected. Where there is an excess of members from any one party on a non-partisan board contrary to law, the defectively appointed member may be removed in a direct proceeding challenging the title to his office.
92-59 Mar 24 TAXATION AND REVENUE. Property acquired by county under provisions of Section 205.010 for county health center purposes is except from taxation.
92-59 July 6 Hon. Jasper R. Vettori WITHDRAWN
93-59 Mar 27 Hon. Thomas A. Walsh WITHDRAWN
93-59 Sept 10 FIRST CLASS CITIES.
SPECIAL ASSESSMENTS.
TAXATION.
STATE IMMUNITY FROM SPECIAL ASSESSMENT TAXATION.
State property is not subject to special assessment taxation by the terms of Section 88.333, 1949, subjecting other normally tax exempt entities to special assessment taxation in first class cities. To subject the state to special assessment taxation the Legislature, by statute, must name the state or there must be clear implication by the statutory working that the state, as a body, is subject to special assessment taxation.
93-59 Nov 6 LEGISLATURE.
GENERAL ASSEMBLY.
MILEAGE.
LEGISLATIVE COMMITTEES.
EXPENSE ACCOUNTS.
Members of Interim Committee on Labor created by House Concurrent Resolution No. 13, 70 General Assembly, are entitled to mileage at 7 cents per mile.
96-59 July 15 ABSTRACTOR’S BOOKS SUBJECT TO ASSESSMENT AND TAXATION. An abstractor’s books and/or records are tangible personal property and are subject to assessment and taxation.
96-59 1 SCHOOLS.
SCHOOL FOR THE BLIND.
SCHOOL FOR THE DEAF.
STATE BOARD OF EDUCATION.
TRUSTS.
State Board of Education may retain investments coming to it for the use of Missouri School for the Blind and Missouri School for the Deaf if prudent man under all circumstances prevailing would do so.
97-59 12 JOHNSON GRASS CONTROL.
COUNTY WEED BOARD AGRICULTURE DEPARTMENT.
Section 263.265, Cum. . 1957, authorizes the county court, township board and special road district of any county declared a Jonson grass extermination area to expend the tax which this section authorizes for the purpose of controlling and eradicating Johnson grass only on county roads and right of ways.
97-59 July 15 Senator Jasper M. Brancato WITHDRAWN
97-59 Sept 25 COUNTY OFFICERS.
SHERIFFS.
A sheriff is not entitled to a fee for service of a writ of execution in a misdemeanor case where punishment is assessed at a fine and costs, if such fine and costs are paid before the issuance of a writ of execution or at the time of conviction. If such fine and costs are not paid before the issuance of a writ of execution, the sheriffs’ fee for service of a writ of execution becomes a part of the costs to be collected by the sheriff.
97-59 23 Hon. Robert P. C. Wilson, WITHDRAWN
97-59 Dec 2 COLLECTION.
DELINQUENT PERSONAL TAXES.
A county court in a county of the third class is not authorized to compromise a judgment obtained for the collection of delinquent, tangible, personal property taxes. It is the further opinion of this department that it is the duty of the prosecuting attorney of a county of the third class to file suits for the collection of such taxes and to charge the fees authorized by Section 140.740, Cum. Sup. 1957, and upon collection of same to pay such fees into the county treasury.
97-59 Dec 24 COMMERCIAL MOTOR VEHICLE. A one-half ton pickup truck, although used primarily for the transportation of persons and not regularly used for the transportation of freight and merchandise, is a commercial motor vehicle within the meaning of  numbered paragraph one of Section 301.010, , C.S. 1957, and being so its owner must comply with Section 301.330, , C.S. 1957.