Missouri Attorney General Opinions

Interest received upon a promissory note executed by an individual borrower which note is guaranteed by the United States government is not exempt from Missouri state income tax under the provisions of Section 143.150, RSMo 1969, as interest upon the obligations of the United States or its possessions.

Opinion letter to Mr. Edwin M. Bode

Opinion letter to the Honorable George P. Dames

Opinion letter to the Honorable Wampler

Opinion letter to Mr. Richard M. Miller

Opinion letter to Colonel E. I. Hockaday

Under Section 549.071, RSMo 1969, the duration of an extension of the term of probation is not limited by the original probation period so long as the total term is within the period of five years for felony cases and two years for misdemeanor cases.

Opinion letter to the Honorable Richard Southern

Opinion letter to the Honorable Donald L. Manford

Opinion letter to the Honorable Earl L. Sponsler

In regard to determining the rates of commissions of county collectors of third class counties whose offices fall within subsection 14(a) of Section 52.260, RSMo 1969, insofar as county collectors are concerned: 1. The phrase "tax bills placed in his hands" as referred to in subsection 14(a) of Section 52.260, RSMo 1969, does not include back taxes for prior years. 2. A collector is entitled to a commission for collecting back taxes for prior years only in accordance with Section 52.290, RSMo 1969.

The county treasurer of a county which became a second class county January 1, 1967, said treasurer having been appointed by the Governor in 1971 to serve until a duly elected county treasurer can be installed on January 1, 1973, pursuant to Section 54.010, sub. 2, RSMo 1969, is filling out an unexpired term of office and, as such, is entitled to receive only the compensation provided by law for the treasurer of a second class county who was elected at the November 1968 election.

Opinion letter to the Honorable Peter H.

Opinion letter to Mr. Gene Sally, Director

Opinion letter to the Honorable Tony Heckemeyer

A farmers mutual insurance company is a private commercial enterprise and may not be permitted to occupy office space in the county courthouse for the conduct of its business.

Opinion letter to the Honorable Richard G. Steele

A municipality which issues and sells industrial development revenue bonds incurs no liability to pay for said revenue bonds other than the responsibility to apply the revenue received from the project for which the bonds were sold to retiring the bonds.

1. The facts stated in the emergency clause of House Bill No. 3 of the Fourth Extraordinary Session of the Seventy-fifth General Assembly, if true, would be an emergency within the meaning of that term under Article , Section 52(a) of the Constitution of Missouri which would exempt such bill from being subject to a referendum. 2. Whether the facts stated are true is a matter of fact which must be determined by evidence submitted in support thereof in a proper court procedure.

Opinion letter to the Honorable Vernon Bruckerhoff

The alternative procedure authorized in Section 72.085, RSMo 1969, for incorporating cities in any second class county or first class county having a charter form of government, may not be used in place of the procedure prescribed in Section 72.100, RSMo 1969, for the incorporation of unincorporated areas situated on the county line and in two counties.

As to the amounts returned by the State Director of Revenue, collected as intangible taxes, these amounts are to be set apart and credited to the specific levy, in pro rata amounts, which provides the political subdivision's taxable basis. It is not incumbent upon the county treasurer of DeKalb County to set apart and credit to the specific levy providing the taxable basis the pro rata amount to be returned to each political subdivision within DeKalb County.

Bills introduced at one session of the General Assembly may be considered at subsequent sessions of the same General Assembly provided the rules of the house concerned permit consideration of the bills and the bills concern subject matter which constitutionally can be considered at such sessions. However, bills introduced in one General Assembly do not carry over to a subsequent General Assembly.

1. In counties of the second class in which there is no judge assigned exclusively to juvenile matters, the courtroom designated for juvenile cases may be used by the court for other matters when the juvenile court is not in session. 2. The county court of a second class county may construct a single building containing completely separate units for housing the juvenile detention center and the county jail if the building is constructed and arranged so that a child being detained does not come in contact at any time or in any manner with adults being held in the county jail.

The action of the county court of Madison County donating five hundred dollars to a Joint Committee for Transportation for the purpose of opposing a proceeding before the Interstate Commerce Commission for abandonment of a railroad was illegal and void.

The office of trustee and ex officio treasurer of a township is incompatible with the office of township collector. Section 111.091, RSMo 1969, does not authorize the county court to establish an election district which consists of two entire townships.

Opinion letter to the Honorable Robert H. Martin

Section 143.140, RSMo 1969, does not authorize a deduction from gross income, in determining net income for income tax purposes, of amounts paid into a retirement plan trust by self-employed individuals.

County court may pay premiums on group insurance policy covering county officers and employees whose salaries are set by county court or other county officers or circuit judge.

Opinion letter to the Honorable Peter H.

Opinion letter to the Honorable George E. Murray

Opinion letter to the Honorable John C.

Opinion letter to Mr. Howard L. McFadden

Opinion letter to the Honorable William S. Brandom

Opinion letter to Mr. William P. Wright

The American Party is no longer an established political party for the purpose of nominating candidates for Governor or other statewide offices in the State of Missouri because the only candidate for state office received less than two percent of the vote at the 1970 General Election. Since the American Party is not now an established party for the entire state the Secretary of State should not accept declarations of candidacy for Governor or other statewide offices for such non existent party.

The buildings and facilities of junior college districts created pursuant to Section 178.770 through Section 178.890, RSMo 1969, are "state buildings and facilities" as that term is used in the perfected version of House Joint Resolution 1, Fourth Extraordinary Session, General Assembly and, therefore, the junior college districts of Missouri would be eligible for funds from the Third State Building Fund to be created if the proposed constitutional amendment contained in House Joint Resolution 1 is approved by the voters.

(1) The Missouri Income Tax law cannot be amended after January 1, 1971, increasing tax rates or otherwise altering tax liability, making the change effective for the entire year 1971. (2) Missouri may impose a surtax on income similar to the surtax imposed by the federal government. (3) The General Assembly cannot impose an income tax computed solely on the basis of taxpayer’s federal income tax liability. (4) The Missouri General Assembly cannot legally use the entire 1971 income as the basis for a surtax or as the basis for imposing a tax computed on a percentage of the federal tax where the law is passed after January 1, 1971. (5) Section 13 of Article I of the Missouri Constitution prohibits enactment of retrospective tax laws irrespective of whether the tax is imposed upon individuals or corporations. (6) The legislature can provide for referral of tax increase measures earmarking a part of the increase for support of public education to the electorate by referendum. (7) It is legal to impose a tax on sales of advertising.

1. The county assessor of Marion County, Missouri, may enter into a cooperative agreement with the City of Hannibal under such terms and conditions as may be approved by the county court, as provided under the provisions of Sections 70.210 to 70.230, RSMo to perform the duties of the City Assessor of Hannibal . 2. The County Assessor of Marion County has no authority to perform the duties of the City Assessor of Hannibal except as provided under Sections 70.210 to 70.230, RSMo. 3. Under such agreement the county assessor may use the facilities of his office and services of his deputies and clerks in performing the duties of the city assessor. 4. All compensation paid by the City of Hannibal for the use of such facility, and the services of the assessor, his deputies and clerks shall be paid to Marion County and deposited in the county treasury.

Opinion letter to the Honorable Raymond L. Skaggs

A commercial motor vehicle used by the owner or operator to deliver limestone to farms owned or leased by other persons more than twenty-five miles beyond the municipal area where the operation is based, is not a “local commercial vehicle” within the meaning of Section 301.010(12), RSMo 1969.

The Purchasing Agent is required to determine whether bids for supplies to be purchased by the State of Missouri show that the delivered price of a firm, corporation or individual not doing business as a Missouri firm, corporation or individual is the same or less than the bid of a Missouri firm, corporation or individual and if he determines that a Missouri bidder has submitted an equal bid, in competition with an out-of-state bidder, then the Purchasing Agent is required to prefer the Missouri bidder. The Purchasing Agent is not permitted to accept a higher bid from a Missouri bidder on the grounds that the economic interests of the state would be furthered by patronizing a bidder doing business as a Missouri firm, corporation or individual.

1. When Henry County, by a vote of the people, adopted the provisions of Chapter 114, RSMo for voter registration, voter registration applied to the City of Clinton in all state and county primary, special and general elections. 2. The City of Clinton , Henry County, Missouri may adopt voter registration for all municipal elections in the manner as provided for in Section 114.047, RSMo, and it would be the duty of the county clerk to furnish the proper registration records to the city election officials.

Opinion letter to the Honorable Thomas B. Burkemper

The provision of Section 332.131, RSMo 1969, which requires that candidates for licenses as dentists in the State of Missouri be citizens of the United States is unconstitutional.

House Joint Resolution No. 1, Third Extraordinary Session Seventy-fifth General Assembly (Constitutional Amendment No. 4 on ballot November 3, 1970), which enacts a new Section 11(c) of Article X of the Constitution of Missouri, provides that if the board of education of a school district does not submit to the electorate a proposal for a higher tax rate for school purposes after the effective date of the amendment, the last tax rate approved in the district shall continue for the current tax year.