Missouri AG Opinions — 1947

Right of probate court to fees for holding hearing in an insanity case.

Distribution of costs and fines in criminal cases.

County courts may levy additional taxes to pay claims against the district, provided a total of all levies against the district does not exceed the total amount of benefits assessed.

It is unnecessary for Mr. David A. Peery to be sworn in as the Representative from Linn County. He is entitled to and should be paid the mileage provided for in Sec. 16, Art. III, of the Constitution.

County Court of Boone County cannot make allowance to Probate Court of more than $1800.00 per year for clerks, assistants and stenographers. Recorder of Deeds of Boone County, whose term expired January, 1947, is liable to county for fees received by him in 1945 and 1946 in excess of $4000.00 plus payments to necessary deputies and assistants for each year.

A penalty of 10% per annum or 1% a month or fraction thereof, attaches to delinquent taxes as of January 1, when such delinquent taxes remain delinquent as of February 1, when the collector starts making his delinquent tax book.

When a small balance remains after reinvestment of township and county school funds, this balance to be carried on books until legislation provides for disposal. Magistrate fines distributed to schools of the county.

Appointment by County Court in counties of the third and fourth class.

Powers and duties of the Board of Education of consolidated school districts after organization of new district, and powers of board of directors of old district which form part of the consolidated district.

Type of securities in which county and township school funds may be invested.

Bonds of Magistrate and Probate Judges and clerks; necessary to furnish bond for each office held, except Magistrate Judge.

Circuit clerk in third-class county entitled to change of venue fee earned, in addition to salary provided in House Bill 773, but not entitled to retain fees in case originally filed in circuit court by consent of parties.

Retail sales of tangible personal property to cost-plus-fixed-fee contractors for the Federal Government or its agencies are taxable under the Sales Tax Act.

When requested by the Board of Training Schools, the Board of Probation and Parole or the parole officer of said Board has authority to cause arrest of persons on parole.

Magistrate is required by law to appoint a clerk within a reasonable time after being sworn in as magistrate. Magistrate cannot appoint as clerk a school teacher who is employed full time as school teacher and unable to work during office hours as clerk of the magistrate court except on Saturdays and week ends.

In counties voting out township organization the county assessor and county collector take office immediately upon being appointed and assume powers and duties of ordinary county as provided by law; county takes title to money and property of township and assumes their liabilities; settlement of accounts between township officers and county court.

Magistrates may hold court in towns other than the county seat but are not entitled to travel expenses; the clerk of the magistrate court should be present while court is in session.

In re: Costs paid by county in indigent insane hearings; accrued fees due probate judge; duties of prosecuting attorney in indigent insane hearing; prosecuting attorney cannot be appointed appraiser in assessing inheritance tax.

If one person holds both the offices of clerk of the probate court and clerk of the magistrate court he must file two bonds as required by Senate Bill 200 and Senate Bill 207 of the 63rd General Assembly.

Acceptance of tender of undisputed taxes on Railway property will in no way affect right to enforce collection of taxes, the validity or constitutionality of which is denied by the Railway. Nonacceptance of tender of part of taxes on Railway’s property will result in penalties attaching to entire amount of taxes due if any one or more of disputed levies are held valid, but penalties will not attach to the entire amount of taxes if all of disputed tax levies are held invalid.

County treasurer to give bond under House Bill 494 in amount of highest probable amount on hands at any one time. The amount of bond computed as to school funds from all sources.

Sec. 8527 of H.C.S.H.B. 784 of 63rd General Assembly held constitutional in so far as it directs return of portion of road and bridge tax to special road districts.

Real property owned by agricultural and mechanical societies not exempt from taxation when not used exclusively for purposes set out in Section 14170, R. S. Mo. 1939.

Director of Revenue authorized to look to records of one unit in order to compute a tax under another unit.

Salaries.

Board of Aldermen of St. Louis has the power to provide for additional employees for the Magistrate Court of the City of St. Louis.

The date for determining penalty on delinquent taxes, as provided in Section 11085, House Bill No. 765, applies to the City of Liberty.

“Sun-cured Alfalfa Meal” and “Dehydrated Alfalfa Meal” are commercial feeding-stuffs, as defined in Section 14319, R. S. Mo. 1939, and require registration and payment of tonnage inspection fees, as required by Section 14326, R.S. Mo. 1939.

One who examines the eye to determine whether contact lenses should be used to correct defects or abnormal conditions, or who takes an impression mold of the eyeball, or who fits a contact lens to the eye, must be an optometrist, possessing a certificate of registration from State Board of Optometry, or a physician or surgeon, licensed to practice in this state.

County clerk may not take acknowledgments of various types of conveyances of real estate but may take all oaths or affirmations as are required by law or that may be incident to the exercise of the powers and duties of his office or incident to the powers and proceedings of the county court in which he is clerk.

Sheriff is entitled to $300 per day for attending circuit, probate and magistrate courts if his attendance has been requested by the judges of said courts.