Jackson County Property Tax

1958 MISSOURI ATTORNEY GENERAL’S OPINIONS

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Opinion Date Topic Summary
4-58 Apr 11 MAGISTRATES.
PROSECUTING ATTORNEYS.
INDICTMENTS AND INFORMATIONS.
INFORMATIONS.
CRIMINAL LAW.
CRIMINAL PROCEDURE.
MISDEMEANORS.
An information charging the commission of a misdemeanor may be filed upon the prosecuting attorney’s knowledge, information and belief alone without being accompanied by complaint or other similar document.
4-58 June 12 Hon. Frazier Baker WITHDRAWN
5-58 18 BANKS. Notice to stockholders, as required by Sec. 363.840 1949, whereby a merger of banking institutions is to be effected, is to be followed in lieu of notice required by Section 363.500 1949.
5-58 14 Hon. G. H. Bates WITHDRAWN
10-58 May 15 MUNICIPALITIES.
LEASES.
A lease consummated by city officials who have a pecuniary interest in it comes within the purview of Section 106.300, Resume 1949.
12-58 3 Hon. O. O. Brown WITHDRAWN
12-58 Nov 17 Hon. R. B. Browning WITHDRAWN
13-58 Jan 14 Hon. Herbert F. Butterfield WITHDRAWN
13-58 June 18 Mr. Donald W. Bunker WITHDRAWN
15-58 Jan 13 JUVENILE OFFICERS.
JUVENILE COURTS.
CIRCUIT COURTS.
THIRD AND FOURTH CLASS COUNTIES.
In circuits consisting of third and fourth class counties, juvenile officers must be appointed for entire circuit or two or more circuits, rather than for individual counties.
15-58 18 Hon. Milton Carpenter WITHDRAWN
15-58 June 6 SAFETY RESPONSIBILITY UNIT.
DRIVER’S LICENSE.
CHAUFFEUR’S LICENSE.
(1) A person who has only a chauffeur’s license and who has his license suspended, and is required by law to furnish proof of financial responsibility should have his chauffeur’s license returned to him upon furnishing proof of financial responsibility on all vehicles owned by him. (2) A person who has his license suspended and is required to maintain proof of financial responsibility and for whom there is filed proof of financial responsibility on one specific vehicle by a proper person under the terms of Section 303.250, should have his license, either operator’s, chauffeur’s or both, returned to him with a notation on the face of the license that said license is restricted to driving the particular vehicles for which proof was furnished.
15-58 10 Hon. Milton Carpenter WITHDRAWN
15-58 Dec 17 PREVAILING WAGE LAW. Construction work done by a public body upon public works comes within the purview of the Prevailing Wage law, regardless of the source of the funds used in such work, and, conversely, where work is not done by a public body it does not come within the purview of the Prevailing Wage law.
18-58 Mar 14 CONSERVATION COMMISSION. Authority of agent to require aid, or deputize, in execution of process.
18-58 May 29 Hon. Arthur B. WITHDRAWN
18-58 July 21 MOTOR VEHICLE LICENSE APPLICATIONS.
COLLECTOR TO ISSUE RECEIPT OR STATEMENT TANGIBLE PERSONAL PROPERTY TAXES ARE PAID, EVEN IF MERCHANT’S TAX IS DELINQUENT.
One who pays all tangible personal property taxes assessed against him for preceding year, is entitled to tax receipt or, on request, to collector’s certified statement showing taxes paid, even though party owes delinquent merchant’s tax. Upon proper application for motor vehicle license, accompanied by such tax receipt or collector’s statement, in accordance with Sec. 301.025, Cum. . 1957, party entitled to receive license although merchant’s tax is delinquent.
18-58 Aug 1 SCHOOL DISTRICTS.
ANNEXATION.
MANDAMUS.
After the Hart Consolidated School District conducted a special election for the purpose of annexing to the City of Anderson Consolidated School District, and after which the Secretary of the Hart Consolidated School District failed to certify the results of said election to the Anderson Consolidated School District, and subsequently the Anderson Consolidated School District, under the laws of Missouri became the Anderson Reorganized School District, a writ of mandamus to compel such certification of the results of said election should not be issued.
18-58 Nov 21 CORONERS: SPECIAL DEPUTIES. Jackson County Coroner is without authority to appoint “special deputy coroners” except to fill those positions created by statute.
18-58 Dec 5 Hon. William A. Collet WITHDRAWN
19-58 17 LEGISLATORS.
STATE LEGISLATURE.
GENERAL ASSEMBLY.
RETIREMENT.
STATE EMPLOYEES’ RETIREMENT SYSTEM.
STATE EMPLOYEES.
EMPLOYEES.
STATE OFFICERS.
OFFICERS.
Member of the Legislature who have served eight or more years and who have not been refunded their accumulated contributions to the retirement fund continue as members of the system and may draw retirement benefits on reaching retirement age.
20-58 Aug 12 MILEAGE OF CIRCUIT JUDGES. On and after July 3, 1958, at which time Senate Bill 14, enacted by the 69 General Assembly in special session, became effective, judges of the circuit court should be reimbursed out of the state treasury for all reasonable and necessary travel expense actually incurred by them in such travel.
21-58 Jan 28 LAW PRACTICE. Individual merchant is not practicing law when representing himself in a court of record. Collection agency is practicing law when attempting to collect an account of a merchant in the magistrate court on a contingent basis.
21-58 July 21 MAYOR.
OFFICE OF PROFIT.
FEDERAL EMPLOYEE.
(1) Under Article 7, Section 9 of the Missouri Constitution of 1945, the mayor of a third-class city in the State of Missouri would be the holder of an office of profit in this state. (2) A civil service employee under the Small Business Administration Act of the Federal Government is not necessarily by virtue of such employment a holder of an office of profit under the United States, but depending upon the facts of each situation of employment that civil service employee might be deemed an employee as distinguished from a holder of public office.
21-58 Nov 7 Hon. B. Dale, Jr. WITHDRAWN
25-58 22 Hon. Manuel Drumm WITHDRAWN
26-58 10 TAXATION.
MERCHANTS AND MANUFACTURERS.
MANUFACTURERS.
The term “raw materials”, as used in Sections 150.310 and 92.040, 1949, means and includes all materials and things out of which the final or finished product is made.
26-58 July 15 Hon. Thomas F. Eagleton WITHDRAWN
32-58 Mar 10 ELECTIONS.
BOARD OF ELECTION COMMISSIONERS.
COUNTY COURT.
SCHOOLS.
MUNICIPALITIES.
Construction of Sec. 111.255, , Cum. . 1957, providing for one polling place and one set of election officials where two elections are being held in the political subdivision on the same day.
32-58 June 13 Hon. C. Rouss Gallop WITHDRAWN
32-58 July 28 INHERITANCE TAXES.
UNITED STATES SAVINGS BOND TRANSFERS.
WHEN TAXABLE.
United States Savings Bonds, Series E, purchased more than two years prior to decedent’s death, registered in her name, and on her death payable to her son, is a gift intended to come into possession and enjoyment of decedent’s son at or after her death, and is a taxable transfer within the meaning of subsection 3, Section 145.020 Cum. . 1957. It is immaterial as to whether or not transfer was made in contemplation of decedent’s death within the two-year period referred to in subsection.
32-58 6 VOTING MACHINES. It is the opinion of this office that the proposition of the retention in office of certain judges under Article V, Section 29(c) (1) of the 1945 Missouri Constitution can be properly submitted to the voters of this State on voting machines.
32-58 Dec 5 Hon. Edward W. Garnholz WITHDRAWN
33-58 Jan 23 PREVAILING WAGE LAW.
SCHOOL DISTRICTS.
CITIES, TOWNS AND VILLAGES.
MUNICIPALITIES.
The so-called prevailing wage law, as contained in Sections 290.210 to 290.310, Cum. . 1957, applies to and includes incorporated municipalities and school districts.
33-58 11 Opinion letter to the Honorable Floyd R. Gibson
33-58 Mar 10 COUNTY HOSPITALS.
OFFICERS.
Trustees of county hospital organized as provided in Section 205.190, 1949, are authorized to provide salary for one of their members acting as secretary to the board of trustees.
33-58 Mar 26 OFFICERS. Offices of mayor of third class city and county collector of third class county are not incompatible nor inconsistent and both may be held by the same citizen at the same time.
33-58 May 29 COUNTIES.
MISSOURI COMMISSION OF RESOURCES AND DEVELOPMENT.
(1) Counties of Platte, Clay and in Missouri have authority to contract, singly or jointly, with a planning agency to formulate plans for general land use. (2) Missouri Commission of Resources and Development has authority to carry out area planning in State. (3) Eligibility of Community Facilities Service Department of University of Missouri to accept local matching funds for planning in metropolitan areas to be determined by Federal agency making such funds available.
35-58 29 Hon. Thomas D. Graham WITHDRAWN
37-58 7 SOFT DRINKS AND BEVERAGES.
LICENSES.
A manufacturer of syrups and concentrates used in the concoction of soft drinks and beverages is not required to secure a license from the Division of Health. Such products, however, and the place of their manufacture, and or processing, are not exempt from the operation of the General Food Inspection and Sanitation Law of this state.
37-58 24 COUNTY HEALTH CENTERS. Sections 205.010 to 205.155 1949, as amended, do not authorize the circulation of petitions in county submitting to a vote of the people a proposition to cut down a county health unit tax of ten cents, to five cents, and put that portion of the reduced levy into an indigent fund to be disbursed by a board to be appointed by someone or elected as the county board of health center trustees is elected.
37-58 May 1 BUREAU OF VITAL STATISTICS. Upon the offer of satisfactory proof of a registrar of vital statistics may issue a new birth certificate in the new name of the legitimated child; the registrar of vital statistics may not refuse to accept a birth certificate simply because it shows upon its face that the father of the child is not the husband of the mother.
37-58 Sept 2 MILK AND MILK PRODUCTS.
ORDINANCE OF CITY OF ST. LOUIS.
Paragraphs B-11 and B-12 of Section l of Ordinance No. 47605 of the City of St. Louis, as amended by Substitute Board Bill No. 472, relating to milk sanitation and the regulation of the production, handling, and sale of milk and milk products, are invalid because of their conflict with Section 196.705, 1949; a product prepared by adding hydrogenated vegetable fat, vanilla, and gelatin base stabilizer to cream containing 18% milk fat is a lawful product under the provisions of Section 196.705, 1949, if it is not in imitation or semblance of milk, cream, or skim milk.
37-58 17 WATER POLLUTION BOARD.
CONSTITUTIONAL CHARTER CITIES.
SEWAGE DISPOSAL SYSTEMS.
Kansas City, Missouri, and other constitutional charter cities of the State of Missouri, are required to obtain a permit for the construction of sanitary sewers, by virtue of Chapter 204, , Cum. . 1957, when the disposal of sewage, industrial wastes or other wastes constitute pollution as defined in this chapter; that those constitutional charter cities are required to submit plans and specifications for proposed additions to their sewage collection system when the discharge of sewage constitutes pollution as defined in this chapter.
37-58 Nov 7 WATER POLLUTION BOARD.
FEDERAL JURISDICTION.
STATE HOSPITALS.
1. Since the purpose expressed by the enactment of Chapter 204 of the Revised Statutes of Missouri, Cum. . 1957, is effected by Section of Title 33, United States Code Annotated, there has not arisen a situation which would necessitate the requirement by the State of Missouri that facilities of a specific type be constructed or maintained by Federal agencies and installations in the State of Missouri, nor that they be required to obtain a permit to discharge waste into the waters in Missouri. 2. Missouri state installations such as the state hospitals at Farmington and Nevada are subject to Chapter 204, , Cum. . 1957, and are required to obtain construction permits for sewage disposals and to discharge wastes into the waters of the state.
38-58 Mar 21 SCHOOLS. Change of boundary lines may be voted on only at annual school election; no limit as to number of times such petitions may be presented and voted upon.
38-58 1 CONSTITUTIONAL LAW.
GENERAL ASSEMBLY.
Under the provisions of Section 20(a) of Article , Constitution of Missouri, the second extraordinary session of the General Assembly would be automatically adjourned sine die on midnight, Friday, April 4, 1958, unless it had adjourned sine die prior thereto.
38-58 16 PERMITS.
TAXATION.
County courts of fourth class county may not issue permits for purpose of taxation for all new buildings constructed in the County. It is the licensed manufacturer, within § 150.300 to 150.320, 1949, against whom the personal property taxes applicable are assessed.
38-58 May 9 Mr. Edward E. Haynes WITHDRAWN
40-58 June 2 Hon. Craig Hiller WITHDRAWN
40-58 June 5 INHERITANCE TAXES.
ANNUITY PROCEEDS.
TAXABLE – WHEN.
When decedent paid annual fixed premium for life; under terms of annuity contract, was not to receive any return of premiums or income thereon during her life; had right to change beneficiaries but did not, and on her death premiums paid company or cash value, whichever was greater, to be paid named beneficiaries, and beneficiaries to come into possession and enjoyment of fund at or after decedent’s death. Said transfer is taxable under provisions of par. 3, Sec. 145.020, Cum. . 1957.
41-58 May 20 TAXATION.
PUBLIC UTILITIES.
STATE TAX COMMISSION.
The State Tax Commission has the power of original assessment only over public utilities; whether an incorporated mutual telephone company is a public utility, in whole or in part, is a question of fact to be determined by reference to the actual operation of the company.
41-58 Aug 11 COUNTY TREASURER. FUNDS, SURPLUS.
GENERAL REVENUE.
A balance accumulated in a special fund (County Superintendent of Schools Clerical Fund) maintained by a County Treasurer of a third class county, of funds received from the State of Missouri, under the provisions of Section 167.230 Cum. . 1957, is to be returned to the State of Missouri at the end of each fiscal year in which such balance has accrued.
41-58 Aug 22 STATE AUDITOR.
PUBLIC RECORDS.
PUBLIC INFORMATION.
When an audit of a six-director school district is requested under the provisions of Section 29.230, 1949, by a petition containing the signatures of five per cent (5%) of the qualified voters, it is not necessary for the Office of State Auditor to furnish a photostatic copy of that petition to the board of education of the school district; or to any other person, even though it may have been requested.
42-58 Jan 7 SCHOOL BOARDS’ EMPLOYEES. A person who is not a member of a town school board may serve as secretary to that board and receive the maximum compensation allowed by law and also serve as secretary to the superintendent of schools of such district.
43-58 Jan 22 COURTS.
JUVENILE COURTS.
CONSTITUTION.
Section 211.321, 1949 Cum. . 1957 is constitutional.
43-58 June 12 JUVENILE RECORDS. A person who is not an officer of the court, peace officer, or custodian of juvenile records who communicates information pertaining to juveniles which information he has not obtained directly or indirectly from juvenile court or peace officers’ records is not subject to prosecution for violation of Section 211.321, Cum. . 1957.
44-58 Mar 19 APPROPRIATIONS.
GENERAL ASSEMBLY.
CONSTITUTION.
LEGISLATURE.
Where the General Assembly makes appropriations in all of the preceding categories, an appropriation in a particular category set forth in Section 36, Article , Constitution of Missouri, is not unconstitutional because such appropriation is contained in a bill which is finally passed in advance of the final passage of the bill or bills containing the appropriations in the preceding categories.
45-58 25 OPTOMETRIST.
LICENSE RENEWAL.
A registered apprentice may get a new registration certificate under a new sponsor, upon compliance with other applicable laws, when original sponsor has become deceased.
45-58 Nov 12 COUNTIES.
COUNTY CONTRACTS.
REGIONAL PLANNING.
COUNTY COOPERATION.
PLANNING AGENCY.
Jackson, Platte, Clay, and counties may contract for county planning jointly with Federal government.
46-58 Jan 8 COUNTY PUBLIC WATER SUPPLY DISTRICTS.
MISSOURI PUBLIC SERVICE COMMISSION.
Public Service Commission of Missouri does not have jurisdiction over county public water supply districts incorporated under Sections 247.010 to 247.220, 1949, as amended; and property owner in such water supply district seeking to enforce extension of services to his property, must seek his remedy through the circuit court.
46-58 July 23 ESTATE TAXES.
INHERITANCE TAXES.
ADDITIONAL STATE TAX ACT.
Section 145.070, 1949, imposes an additional tax on estates when the inheritance, legacy and succession taxes, etc., paid to the estate, do not equal the credit authorized by the Federal estate tax act.
50-58 May 28 TAXATION.
COUNTY ASSESSORS.
STATE TAX COMMISSION.
The assessment blanks for use in Jackson County, Missouri, must contain a classification of all tangible personal property as specified in Section 137.120, 1949, including such items as farm machinery, livestock and other domesticated animals and that the State Tax Commission has no authority to delete said items from the assessment blank.
52-58 Jan 8 INSURANCE. Articles of Incorporation of Abraham Lincoln Life Insurance Company.
52-58 Jan 20 INSURANCE. Articles of Incorporation of Church Extension Brotherhood of America
52-58 14 INSURANCE. Described “automobile warranty” issued by National Warranties, Inc., not an insurance contract subject to regulatory provisions of Missouri insurance code.
52-58 Mar 13 SCHOOLS.
SCHOOL DISTRICTS.
Part of C-2 District of Audrain County cannot be detached therefrom and attached to Mexico District, either by annexation or change of boundary lines, because the two districts are not contiguous.
52-58 Mar 20 Hon. John K. Leopard WITHDRAWN
52-58 15 INSURANCE. Articles of Incorporation of Professional Mutual Insurance Company
52-58 21 INSURANCE. Described contract offered by E. B. Koonce Mortuary, Inc. 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.
52-58 23 INSURANCE. Articles of Incorporation of Old Missouri Life Insurance Company.
52-58 May 13 INSURANCE. Articles of Agreement of Mid-America Insurance Company
52-58 July 3 INSURANCE. Superintendent of Insurance has right of visitation and examination of records and affairs of Missouri corporate attorney in fact for a domestic reciprocal or inter-insurance exchange to the extent that the records of the attorney in fact disclose the financial condition of the reciprocal or inter-insurance exchange. Failure to permit such examination is grounds for revocation or suspension of license to conduct an insurance business in Missouri through the attorney in fact.
52-58 July 28 CORONER’S INQUEST.
SHERIFFS’ FEES.
WITNESS FEES.
JURY FEES.
(1) Sheriff not allowed fee for summoning jurors for coroner’s inquest. (2) Sheriff not allowed mileage for travel in connection with coroner’s inquest. (3) Sheriff allowed fee for summoning witnesses to attend coroner’s inquest. (4) Jurors and witnesses summoned to attend coroner’s inquest receive statutory per diem fee regardless of number of summons they received or number of inquests actually attended on same day. (5) Where multiple deaths result from one casualty, coroner should conduct one inquest to determine cause of death of all persons who died as a result of said casualty.
52-58 1 INSURANCE. Certificate of Credit described in opinion 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.
52-58 Nov 7 INSURANCE. Articles of Incorporation of Life Insurance Company.
53-58 30 Hon. Stephen N. Limbaugh WITHDRAWN
54-58 May 22 COLLEGE BOOK STORES.
STATE PURCHASING OFFICE.
Funds expended by any public institution owned, managed or controlled by the state are subject to Sections 216.475 through 216.520, Cum. . 1957, whether appropriated or local.
54-58 Sept 22 AFFIDAVITS.
STATE TREASURER.
STATE PURCHASING AGENT.
1. On delivery of those supplies procured through the office of the state purchasing agent and not followed by an invoice with the accompanying affidavit required by Section 26 of House Bill No. 12, General Assembly, Second Extraordinary Session, it does not come within the jurisdiction of the state purchasing agent to cancel the contract for the supplies as he would under his rules and regulations for breaches of contract.
2. Section 26, House Bill No. 12, General Assembly, Second Extraordinary Session, is meant to have no effect upon the method in which contracts are written and executed by the State of Missouri.
58-58 Dec 1 DIVISION OF HEALTH REGULATIONS. The Division of Health is authorized to make a regulation with respect to the length of vents for gas heaters in the tourist cabin.
59-58 10 PUBLIC WORKS.
APPROPRIATIONS.
The State is not legally obligated by the terms of a contract for the construction of a public works project to pay to the contractor sums in excess of the amounts appropriated for said project.
62-58 Sept 29 ELECTIONS.
SPECIAL ELECTIONS.
CHARTERS.
BOARD OF ELECTION COMMISSIONERS.
Special election for annexation to City of Independence may be conducted on same day as Jackson County charter election.
63-58 May 15 MOTOR VEHICLE REGISTRATION.
TRUCKS EQUIPPED WITH WINCHES MUST BE LICENSES.
Trucks driven on the highways from job to job, or to garages for repair must be registered.
65-58 May 22 COMPATIBILITY OF OFFICES.
FILING FOR OFFICES.
A person may file for both a county office and for county committeeman on the same ticket at the same time.
65-58 June 27 COUNTY BOARD OF EQUALIZATION. It is the opinion of this department that in a county in which there is no county surveyor that the county board of equalization may nonetheless function.
66-58 Jan 9 CUMULATIVE SENTENCES.
COMMITMENTS.
DEPARTMENT OF CORRECTIONS.
PAROLEES.
(1) The cumulative sentence provision of Section 222.020, 1949, is not applicable to a sentence followed by a commitment thereupon to the penitentiary, where such sentence was imposed upon a conviction for an offense committed by a parolee from the Intermediate Reformatory prior to the completion of said parole; (2) an amendment to Section 222.020 is necessary since under Section 5, House Bill No. 208, General Assembly, there are no longer any sentences to the penitentiary.
66-58 June 18 STATE HOSPITALS.
PAY PATIENTS.
CHARGES.
Section 202.330, Cum. . 1957, is applicable to patients committed to state hospitals prior to the effective date of the above statute; that the Division of Mental Diseases may charge pay patients in state hospitals the maximum amount fixed by the division for each institution or any amount below that maximum based upon the ability, or means of the patient, to pay. A husband is liable for the support of his wife unless she has abandoned him without good cause or has abandoned him with cause, and has contracted an adulterous relationship consequently; that a husband is liable for the support of his minor children; that in the absence of the husband or his inability to support minor children the same obligation devolves upon the wife. Persons who adopt a child and persons who stand in the position of in loco parentis have the same duty to support as do natural parents.
68-58 30 STATE ANATOMICAL BOARD.
DECEASED BODIES, CONTROL OF.
Body required to be buried at public expense is under control and custody of Missouri State Anatomical Board.
68-58 July 23 OFFICE OF RECORDER. There is no minimum age requirement for a deputy recorder of deeds in a third-class county in which the office of recorder and circuit clerk are separate. There is no minimum age requirement required for a person to sign the margin of record as the assignee of the beneficiary in connection with a trust deed release.
70-58 Dec 12 Hon. Glenn Pearl WITHDRAWN
72-58 Feb 4 LIBRARIES.
CITY.
COUNTY.
(1) City of less than five thousand, with free public library established and maintained by mill tax levied under authority of Sec. 182.160, 1949, prior to effective date of Sec. 182.140, Cum. . 1955, on August 29, 1955, may continue operation of library after repeal of section, but could not levy a tax until enactment of House Bill 253, General Assembly. (2) City of less than five thousand, which established and maintained free public library under provisions of Sec. 182.160, 1949, prior to effective date of Sec. 182.140, Cum. . 1955, on August 29, 1955, may, under provisions of House Bill 253, General Assembly, levy a library tax at the rate and in the manner authorized by Sec. 182.140, Cum. . 1955. (3) Residents of city of less than five thousand, whose public library was established under authority of Sec. 182.160, 1949, prior to the effective date of Sec. 182.140, Cum. . 1955, on August 29, 1955, and still in operation, are ineligible to sign a petition for a proposed county library under provisions of Sec. 182.010, Cum. . 1957.
72-58 13 STATE LIBRARIES.
STATE AID.
It is the opinion of this department that State aid cannot legally be given to any public library if the rate of tax is decreased below the rate in force on December , 1946. It is the further opinion of this department that State aid may be granted to any public library if the rate of tax is not below the rate in force on December , 1946, and if the library has at least a one mill tax voted in accordance with sections 182.010 through 182.460, 1949, or if the tax income for such library yields one dollar or more per capita for the previous year on the basis of population as set forth in the most recent Federal census.
72-58 Apr 4 DRIVER’S LICENSE SUSPENSION.
HABITUAL RECKLESS OR NEGLIGENT DRIVER.
HABITUAL VIOLATOR OF TRAFFIC LAWS.
A careless and reckless driving charge can be made only under authority of Section 304.010-1. The Director of Revenue has authority to suspend a license when reliably informed that there is a showing by public records that there has been a sufficient number of convictions to authorize the same.
72-58 Apr 25 PROBATION. The time spent by a person who has plead guilty, or been found guilty of a crime, and who has been released by the court without imprisonment, subject to the supervision of the court or parole or probation service is time on probation, and such time does not apply under Section 549.275, 1949, towards final discharge of the prisoner.
72-58 16 MERCHANTS.
LICENSE.
TAX.
Warehouses located in Clay County, Missouri storing merchandise for a number of companies whose offices are not in Clay County, Missouri, and which act merely as shipping points for merchandise which has been sold elsewhere are not to be considered merchants within the purview of Chapter 150, 1949.
74-58 Jan 6 Hon. C. Frank Reeves WITHDRAWN
76-58 Mar 26 TAXATION.
STATE TAX COMMISSION.
ASSESSMENT.
PIPELINE COMPANIES.
TELEPHONE COMPANIES.
The exchange equipment of telephone companies and the pumping equipment of pipeline companies, together with the buildings housing the same and the land upon which the same are located, should be assessed by the State Tax Commission.
76-58 Dec 9 STATE TAX COMMISSION.
TAXATION.
ASSESSMENT.
Buildings and structures housing the generating equipment of electric companies which are public utilities, including dam sites and real property used in conjunction therewith, are to be assessed locally and are not to be assessed by the State Tax Commission.
77-58 Sept 24 Hon. June R. Rose WITHDRAWN
80-58 July 22 BIENNIUM.
GENERAL REVENUE.
STATE TREASURER.
Moneys and funds for which balances are subject to transfer to General Revenue shall be transferred and placed to the credit of the ordinary revenue fund of the State by the State Treasurer at the end of the biennium after all warrants on same have been discharged and the appropriation thereof has lapsed.
80-58 Dec 5 CONSTITUTIONAL LAW.
STATE COMPTROLLER.
STATE AUDITOR.
(1) Constitutional Amendment No. 1, appearing on the ballot as Proposition No. 3 in the November 4, 1958 general election amending Sections 22 and 28 of Article IV of the Missouri Constitution of 1945, is “self-executing” and the full operation of the same is not dependent upon legislative action.  (2) Any and all statutory provisions in “conflict” with said amendment (the amendment being the last expression of the lawmaking power) and its full operation, are insofar as their future operation is concerned after the effective date of the amendment, deemed repealed. (3) The signature of the state auditor on the form of warrant now in supply would not in any way affect its efficacy.
82-58 Aug 26 TRAVELING EXPENSES.
APPROPRIATIONS.
COMMISSIONS.
Members of the Missouri Commission on Human Rights may be reimbursed for travel expenses incurred in the necessary conduct of the commission’s business.
84-58 Mar 19 CIRCUIT COURTS. Jackson County circuit court, en banc, is without authority to order transfer of circuit judge from either of two divisions of said circuit court required to sit at Independence, to try causes pending in the several divisions of said circuit court sitting in Kansas City. Said circuit court, en banc, may designate divisional judges sitting at Independence as presiding or assignment judge of circuit court of Jackson County.
84-58 June 6 INSANE.
PROSECUTING ATTORNEYS.
DEPOSITIONS.
PROSECUTING ATTORNEY’S EXPENSES.
A person who is now a nonresident, but who has been properly declared insane by a Missouri court, can apply to the probate court in the county in which he was adjudicated insane for restoration of his sanity. He need not be personally present on the day of the hearing, and he may have depositions, properly taken, introduced as evidence in the case. The county court, if they believe that the expenditure of public funds is justified by the magnitude of the public interest in the case, may pay the prosecuting attorney’s travel expense out of state to take depositions.
84-58 July 29 Hon. Floyd L. Snyder, . WITHDRAWN
85-58 Jan 15 SALES TAX. A contractor who makes permanent installations of personal property into real estate is not required to collect 2% sales tax for the materials used in the installation. Further, where a contractor purchases tangible personal property from a subcontractor or a material man 2% sales tax must be paid.
87-58 Jan 20 OPTOMETRY.
REGULATIONS.
Validity of Proposed Regulations.
88-58 Mar 14 EMPLOYMENT SECURITY. J. E. Taylor, Director, authorized to requisition funds from federal Unemployment Trust Fund.
88-58 Nov 13 SCHOOLS.
SCHOOL BUSES.
EMPLOYMENT SECURITY.
MOTOR VEHICLES.
Use of school buses to transport agricultural day-haul workers under Employment Security Program.
89-58 1 COUNTIES.
COUNTY COURT.
County court in county of third class may not invest funds in United States Government securities except surplus in sinking and interest fund and county and township school funds.
89-58 May 29 CONSTITUTIONAL LAW.
APPROPRIATIONS.
. 4.510 and 4.520 of S.C.S.H.C.S.H.B. No. 4, 69 General Assembly, Second Extra Session, appropriating monies for personal services for employees of Missouri Conservation Commission, but excepting salary increases, violates Sec. 23, Art. 3, Mo. Const. 1945, as appropriation measure containing legislation. Unconstitutional portion may be eliminated without causing both sections to fall.
89-58 June 24 INITIATIVE PETITIONS.
FILING DATE.
CALENDAR MONTH.
Initiative petitions must be filed with the Secretary of State on or before midnight, July 3, 1958, since that date is the last day which is not less than four months before the General Election, which this year will be November 4, 1958.
89-58 Dec 1 SCHOOLS.
SCHOOL DISTRICTS.
County plan of reorganization may be submitted even though it includes territory of another county which has less than one year previously voted upon a rejected plan of reorganization for such other county.
93-58 Jan 16 JUVENILE CODE.
PEACE OFFICERS’ RECORDS.
HIGHWAY PATROL.
(1) Copies of reports on recovered vehicles may be furnished to the National Automobile Theft Bureau or other agencies concerned with ownership of the vehicle or with prosecution of offenses so long as the name of the child is omitted from such reports; (2) copies of accident reports may be furnished to insurance companies and attorneys who are interested in civil actions so long as there is an omission from such reports of the charge of an offense; (3)  likewise, and under the same conditions, copies of accident reports may be furnished to the Missouri State Highway Department; (4) information concerning juveniles may be furnished to other law enforcement agencies and the proper authorities may be notified when juveniles are taken into custody for violation of laws in other states or federal jurisdictions so long as such information is furnished with an understanding that it is not to be public information.
93-58 July 3 STATE HIGHWAY PATROL. Members may serve police demand order for surrender of license and registration at locations other than on a public highway and the acceptance of voluntary surrender of license to a member of the patrol does not constitute a seizure within Senate Bill No. 7 of the 69 General Assembly.
94-58 May 15 ELECTIONS.
SCHOOL DISTRICTS.
TAX LEVY INCREASE.
Before there can be a valid election to increase the school district tax levy there must be sufficient notice of such election and purposes. For purpose of increasing school term from 8 to 9 months, there need not be notice of such election.
95-58 25 TAXATION.
TAX SALE.
COUNTY COURT.
In the event that a sale and conveyance of land for taxes is invalid because the taxes on said land had, in fact, been paid, the county is not liable for payments to the purchaser of such invalid sale except as provided in Section 140.530, 1949. The county in which the land is located does not warrant and defend title in a suit brought by the owner of the property sold at tax sale.
96-58 Jan 23 Mr. Hubert Wheeler WITHDRAWN
96-58 June 5 Mr. Hubert Wheeler WITHDRAWN
97-58 3 STATUTES.
JURORS AND WITNESS’ FEES.
ASSESSORS.
Construction of Section 137.131(3) Mo. Cum. . 1957.
97-58 27 ELECTIONS.
COSTS OF CANVASS OF PRIMARY ELECTION IN KANSAS CITY, MISSOURI.
The cost of a primary election canvass in Kansas City is a general expense which is to be paid both by Kansas City and Jackson County equally, as per statute. Section 117.140, Cum. . 1957.
98-58 June 27 EXTENSION OF BOUNDARIES OF SPECIAL CHARTER CITY WITH POPULATION OF LESS THAN 20,000. A special charter city of less than 20,000 inhabitants should extend its boundaries under the provisions of Section 81.080, , Cum. . 1957, and of Section 71.015, , Cum. . 1957, when unincorporated areas are to be annexed.
100-58 19 ANIMALS.
DEAD BODIES.
STATUTES.
The proposed operation, as stated in this opinion request, comes within the purview of Chapter 269, 1949.