Missouri AG Opinions, 1963

The payment of the seven per cent Missouri Bank Tax by a national bank is not a basis for allowing the dividend credit provided in Section 143.180, RSMo 1959.

Baker Employment Agency, Danville , Illinois, is not required to secure a license as such from the State Division of Industrial Inspection.

Grant Cooper and Associates is operating or conducting an employment agency and is required to be licensed by the Division of Industrial Inspections.

Opinion letter to Mr. J. T. Johnson

Opinion letter to the Honorable Maurice Schechter

Opinion letter to the Honorable Milton Litvak

Board of Barber Examiners should permit applicants for registration who do not read or write English to use interpreters during written examination. Board may impose reasonable requirements so as to preserve the integrity of examination.

Opinion letter to the Honorable Lewis B.

Opinion letter to the Honorable Orville C. Winchell

Opinion letter to the Honorable Joseph T. Conlon , Jr.

1) The provisions of Section 120.770, RSMo 1959, refer to any city divided into wards if the county court sees fit to divide the township into election districts coincident with the ward boundaries. A village is not a city under the Missouri statutes, therefore the above opinion does not apply to wards of a village.; 2) Precincts in third class cities with city manager form of government are deemed wards under 78.540 (6) , RSMo 1959, hence the above opinion applies to such precincts.; 3) The Board of Election Commissioners of Kansas City, not the County Court of Clay County, is authorized to divide that part of Kansas City in Clay County into wards under Section 117.190, RSMo 1959, in conjunction with Section 117.050, RSMo 1959.

Opinion letter to the Honorable Gerald Kiser

Opinion letter to the Honorable Charles D. Trigg

Articles of Incorporation of Tower National Life Insurance Company

1) A collector of a county of the third class with a population of over 40,000 is not required by Section 52.120, RSMo 1959, to maintain a branch office.; 2) The additional compensation for maintaining such branch office as provided by Section 52.140, RSMo 1959, does not apply to counties of the third class with a population of over 40,000.

Collector of county of second class may receive reimbursement from county court for reasonable travel expenses actually and necessarily incurred in carrying out the official duties imposed by Sections 139.080 and 150.110, RSMo 1959.

Opinion letter to the Honorable Frank L. Mickelson

Section 147.110, paragraph 3, RSMo 1959, which prohibits the state tax commission, its officers and employees and all other officers and employees of the state from divulging or making known the information contained in a franchise tax report does not prohibit the commission from permitting the taxpayer, acting through a duly authorized officer or agent from inspecting or obtaining a copy of its own report theretofore filed.

Opinion letter to the Honorable Walter L. Meyer

Opinion letter to the Honorable Walter J. Meyer

Opinion letter to the Honorable Lewis B.

Sales of mobile homes at retail are sales tax transactions and the seller or mobile home dealer is required to collect and remit the sales tax to the Director of Revenue. If a purchaser wishes to use his trailer on the highways of Missouri, he must register the trailer and obtain a certificate of ownership. When he applies for his title, the purchaser is required to show satisfactory proof of sales tax having been previously paid.

Opinion letter to the Honorable Charles G. Hyler

Opinion letter to the Honorable John D. Mitchell

Opinion letter to Representative Kenneth J. Rothman

Senate Bill No. 259, General Assembly becomes effective Oct. 13, 1963. It does not violate Sec. 13, Art. , Constitution of Mo., 1945, as to collectors in and class counties or counties under charter. Collectors in or class counties which fall into the classification of Subdivision (15) of the bill are, during their current term of office, limited to the compensation authorized by Section 52.270, RSMo 1959.

The single monthly voucher permitted in Section 205.190(4) to obtain a warrant for payment of county hospital expenses must be properly authenticated and contain information showing that the claims to be paid are for purposes within the control of the hospital board and within the statute, but need not contain further detailed description of the individual claims to be paid.

Substantial changes in plan for reclamation must be effected by the procedures set out in Section 242.310, RSMo 1959.

Opinion letter to the Honorable Marvin L. Dinger

Opinion letter to the Honorable Edwin W. Mills

Opinion letter to Mr. Paul C. Martin

As it relates to the Coroner of Jackson County, Sec. 58.260 spells out the scope of the coroner’s authority in violence or casualty cases, excepting homicide and abortion cases. Sec. 58.451 spells out the somewhat broader scope of authority of the Coroner of Jackson County in homicide and abortion cases.; Sec. 58.240 does not apply to the City of Kansas City. Temporary custody of property at the scene or on the body is to be taken by the sheriff or police, except in the limited case in which the coroner calls an inquest, in which event the coroner takes custody only of the property found on the body.

Opinion letter to the Honorable R. G. Mackey

Articles of Incorporation of Progressive Security Life Insurance Company.

Opinion letter to the Honorable Larry M. Woods

Taxes levied by constitutional charter cities on locally assessed real and personal property of airline companies are to be entered in the city tax books and collected by the city collectors.

Any ordinance defined as an emergency ordinance under Section 18 of the St. Louis County Charter can only be validly enacted by five (5) affirmative votes of the County Council.

Mileage traveled by county court judges from their homes to a place of assembly to tour the county on a road inspection in one automobile is “necessary” travel on “official business” within the meaning of Section 49.120, and the judges are entitled to the reimbursement therefor.

(1) Effective date of new Sunday Closing law is Oct. 13, 1963 and there exists no reason why it should not be enforced as of that date.; (2) In addition to criminal sanctions imposed by the law, a prosecuting attorney has the authority to seek a civil injunction to enjoin illegal Sunday selling as a public and common nuisance.; (3) A private party may sue to abate such nuisance if he has suffered some peculiar or special injury not common to the general public.

Opinion letter to the Board of Public Buildings

In those counties which have a county health center, the county court should appoint the director of the public health center as the county health officer.

Opinion letter to the Honorable Don F. Whitcraft

Where a magistrate whose office is created by order of the circuit court appoints a deputy clerk or other employee and fixes the salary within statutory limits, county court must pay such salary and may not reduce it.

Opinion letter to the Honorable Thomas A. Walsh

Opinion letter to the Honorable R. B. Mackey

At no time during the term of office of the county collectors within the classification of Subdivision (14), Section 52.260, which collectors took office in March, 1959, for a four year term, were such collectors obliged to deduct from their commissions expenditures for office space, office equipment or supplies.