85 opinions issued in 1942.
Opinion No. 12-42 — INCOME TAX, FEDERAL ESTATE TAX AND INHERITANCE TAX.
Feb 5, 1942
Contributions made to Missouri School for Blind are exempt from income, inheritance and federal estate taxes.
Opinion No. 47-42 — TAXATION.; BUILDINGS ON LEASED REAL ESTATE.
Feb 4, 1942
Buildings and improvements on leased lands should be taxed as real estate.
Opinion No. 43-42 — TAXATION.; SCHOOL LANDS.
Feb 4, 1942
The holder of a certificate of purchase of school lands is liable for taxes during the time of the ownership of such certificate.
Opinion No. 93-42 — CIRCUIT CLERKS.; SALARIES.
Feb 3, 1942
Section 13400, R. S. Mo. 1939, does not extend the compensation in term commencing January 1, 1939, that ended December 31, 1938.