Missouri AG Opinions — 1950

A foreign corporation having absorbed a domestic corporation of this State by merger must pay the full privilege tax on its increased capital and surplus, if any, arising out of such merger, of such foreign corporation as is represented by the increased value of its property and business transacted in this State. Such corporation is not entitled to a credit on such tax or taxes paid by the domestic corporation upon its original incorporation.

Intangible personal property. Interest accruing before January 1, 1945, and paid in 1947 and 1948 cannot be included in annual yield for latter years for intangible personal property tax assessments.

A prosecuting attorney in a third class county operating under the county budget law may include in his estimated budget of expenditures an item for the payment to proposed expert witnesses for work necessary to be done by them before testifying on behalf of the state in criminal cases.

Warrant bears interest from date of presentment and non-payment. Provision for interest from date non-effective.

Kansas City Board of Election Commissioners not required to have clerks canvass for special election for referendum on gasoline tax increase.

Title Insurance Companies, organized under the provisions of Article 17, Chapter 37, R. S. Missouri, 1939, exempted from payment of franchise tax to extent assets of corporation reasonably allocated to such insurance business.

A probate court of a fourth class county has no jurisdiction and authority over the case and cannot commit an indigent nervous person who is not insane to a state hospital for treatment.

Omitted tangible personal property may be added to Assessment rolls by County Board of Equalization or State Tax Commission for current year.

Method of election of commissioners to be determined by Board of Commissioners.

Sales by wholesale to purchaser not coded and paying Sales Tax should be considered sale at retail and burden is upon seller to show otherwise.

Director shall determine extent and duration of a local registration district that becomes a part of a city, and local registrar continues to hold office until removed or succeeded by a qualified successor.

Dual capacity of county treasurer and treasurer of six-director school district is prohibited by public policy and violates the rule against holding incompatible offices.

Tillable land owned by a church and farmed by members thereof not exempt from taxation even though proceeds therefrom are used for paying operating costs of church.

Official health center organization has exclusive control over expenditure of moneys collected to the credit of a county public health center, and upon presentation of a properly authenticated voucher by said organization, the county court must issue a warrant.

Four Judges and two Clerks are to be present at each Precinct in the City of St. Louis at special election to be held April 4, 1950.

State Purchasing Agent must purchase all State printing.

The Division of Mental Diseases can enter into a contract with the City of St. Louis for the furnishing of laboratory and post-mortem services to the St. Louis State Hospital.

Comptroller should pay claims under appropriation for relief of county clerks although original claim accrued more than two years prior to presentation.

County assessor in a fourth class county having a population of 7500 or more should receive forty-five cents for making one assessment list which contains an assessment of the real and personal property all under the same ownership; entitled to forty-five cents for making each nonresident real estate assessment list.

To sustain conviction of leaving scene of accident, defendant must have actual knowledge of the accident and injury to person or damage to property.

Liquor by drinks license cannot be issued for premises on airport constructed by city outside its corporate limits.