Missouri AG Opinions — 1942

Contributions made to Missouri School for Blind are exempt from income, inheritance and federal estate taxes.

Buildings and improvements on leased lands should be taxed as real estate.

The holder of a certificate of purchase of school lands is liable for taxes during the time of the ownership of such certificate.

Section 13400, R. S. Mo. 1939, does not extend the compensation in term commencing January 1, 1939, that ended December 31, 1938.

Sec. 49, page 204, Laws of Missouri, 1941, does not cover costs and expenses of distributing impounded funds to policyholders.

The liability of the County Court for insane patients must be determined by Section 9358, R. S. Mo. 1939.

Township warrants cannot be used to pay township taxes, even if for the same year.

Postdated check on bank in which there is no account; cannot be prosecuted under Section 4694, R. S. 1939, without other misrepresentations.

One is guilty of violation of nepotism section even when appointee receives no compensation.

Trustee of county hospital subject to ouster, criminal prosecution, and civil suit for illegal purchase of supplies.

A six-day school week for the purpose of accelerating the termination of a school term, is within the discretion of the school board.

Preliminary for grand jury indictment must be had under Section 3774, R. S. Missouri 1939.

Lessee operating motor vehicle properly registered in the State of Texas and transporting own goods and wares in the State of Missouri, in operating for hire does not come within the purview of Public Service Act but must register said motor vehicle in the State of Missouri.

Lands which come into possession of the United States Government after assessment but before levy of taxes are not subject to taxes for the year for which such assessment is made.

Person filling vacancy in office of County Treasurer is not entitled to receive increase in compensation during the term of office.

The State Veterinarian may expend available funds out of the appropriation to his department for the purpose of enforcing the provisions of the law relating to the disposal of diseased animals and carcasses of same.

Construction of regulation #37 – (k) pertaining to resident State Wholesale Dealer’s Permit.

Members of the General Assembly may not be appointed Deputy County Clerk during the term for which he is elected to the General Assembly.

Special Prosecuting Attorney appointed under Sections 12948 and 12949 R. S. Mo. 1939 is not entitled to salaries or fees.

Tax deeds to trustee must be executed only on tract or tracts of land described in each publication.

County court cannot invest school funds in United States securities.

The Department of Conservation and State Parks are two separate and distinct departments. Duties of the director of State Parks as provided under Section 15329, R. S. Mo. 1939.

Appeal does not vacate Board’s revocation of license pending decision of Governor and Attorney General.

State treasurer’s duties respecting licenses fees on motor vehicles under Section 5728, R. S. Mo. 1939.

Section 11329, R. S. Mo. 1939, applies only to merchants commencing business after the first Monday in June and not to a person who is in business between the first Monday in March and the first Monday in June next preceding.

Partial payments of taxes are held by the collector as a trustee and such taxes belong to the tax payer until the full amount of the taxes are paid.

There is no legal duty for the State Board of Health to make tests of medico-legal nature. There is not statute prohibiting the same to be made by the State Board of Health when the requisite cost is paid by the official or county requesting the same.

Dead animal disposal.

Rules and regulations requiring barber lather brushes to be replaced with mechanical appliances in cities over 20,000 are reasonable if a necessity exists to safeguard public health.

Rules governing right of way, election of stop signs and failure to observe same and speed permitted on highways of the State.

Form of Petition; Form of Instruction and Form of Verdict, to be used in a proceeding under Section 8578 R. S. Missouri, 1939.

County courts may not appropriate surplus taxes to pay bonds issued for payment of toll bridges or operation of such bridges.

A minor over the age of 17 years has the right to personally waive preliminary examination where he is charged with a felony.

Buildings to house inmates must comply with statutory requirements as to fire escapes.

Entitled to receive additional compensation for added duties.