Missouri Attorney General Opinions

Opinion letter to the Honorable Maurice B. Graham

The Articles of Incorporation and by-laws of Kabul Nursing Homes, Inc., would permit its being considered a charitable institution and hence exempt from imposition of sales taxes under Section 144.040, RSMo, if, as matter of fact, the operation of the home is such as to entitle it to be a charitable institution.

The phrase “supported by public funds or by religious organizations” as used in Section 144.040, RSMo, modifies only “educational institutions” and a religious, charitable or eleemosynary institution may be exempt from payment of sales and use taxes even though they are supported entirely by private funds. Thus the John J. Dwyer Funds, Inc., an organization incorporated to provide scholarships to worthy students using funds donated by private persons or firms, is exempt as a charitable organization from the payment of sales and use taxes under Section 144.040, RSMo.

The ballot proposition to be submitted to the voters under Section 137.037, RSMo Cum. Supp. 1965 requires that the dollars to pay for the cost of reevaluation of real property subject to taxation in the county should be expressed in specific figures.

A county hospital organized pursuant to Section 205.160 and related sections is a political subdivision of this state insofar as Section 105.145 RSMo Supp. 1965 is concerned and must cause to be prepared and filed an annual financial report pursuant to Section 105.145, RSMo. Cum. Supp. 1965.

Pursuant to the authority of Section 400.9-407, RSMo Cum. Supp. 1965, county recorder of deeds shall conduct lien searches when requested to do so by nonstandard forms even though the Secretary of State has approved Missouri Uniform Commercial Code Form -11 for such use.

The Director of Revenue, under the provisions of Sections 303.090 and 303.100, RSMo, shall suspend the license and registration of a person who had a judgment rendered against him resulting from an automobile accident, even though this person had a proper liability insurance policy of the requisite amount at the time of the accident but was unable to satisfy the subsequent judgment resulting therefrom because of the failure of the insurance company to meet its obligations.

Opinion letter to Mr. John D. Paulus , Jr.

Opinion letter to the Honorable James L. Paul

Opinion letter to the Honorable Haskell Holman

“Bravo’s” are cigarettes made from a substitute for tobacco and are subject to the cigarette tax imposed by Chapter 149, RSMo.

The following local option laws within the meaning of Section 51.135, RSMo Cum. Supp. 1965 should be reported by the County Clerk to the Revisor of Statutes: (1) Planning and Zoning, Class two and three counties, Sections 611.510-64.690, RSMo as amended (2) Township Organization, Sections 65.010-65.050, RSMo (3) Counties may join in performance of common functions or services, including purchase, construction and maintenance of hospitals, almshouse, etc., on vote of people, Sections 70.010-70.090, RSMo (4) Local Option County Registration, Chapter 114, RSMo as amended (5) Election to abolish or retain office of county superintendent of schools, Sections 179.210 – 179.220, RSMo Cum. Supp. 1965 (6) County Health Centers, Section 205.010, et seq, RSMo as amended (7) Eradication and control of Johnson Grass, Sections 263.255- 263.267, RSMo (8) Animals restrained from running at large, Chapter 270, RSMo (9) Fences and Enclosures, Sections 272.210-272.370, RSMo Cum. Supp. 1965 (10) Local Option Dog Tax, Sections 273.040 – 273.180, RSMo.

A corporation may not be a licensed insurance agent. Therefore, an insurance company cannot pay agent’s commission to a corporate insurance agency.

Opinion letter to the Honorable David W. Fitzgibbon

Opinion letter to Dr. L. M. Garner, M.D.

The circuit clerk of a first class county has the discretionary power and authority to invest funds deposited in the registry of the court in the manner provided for in Section 483.310, RSMo 1959, and to use the income derived therefrom as provided therein.

Opinion letter to the Honorable Melvin D. Benitz

Section 165.087, RSMo 1959, was repealed by implication of the statutes placing the office of county clerk on a salary basis. This section was formally repealed by Senate Bill No. 3, General Assembly, Laws 1963, p. 200.

Those dealers are liable for the merchants tax set out in Chapter 150, RSMo, upon goods stored in a warehouse pursuant to a consignment agreement between such dealers and the shippers of such goods, such agreement providing that the dealers have control of such goods and, whereunder such dealers may remove goods from the warehouse to be placed for sale by the dealers from time to time as needed.

Opinion letter to the Honorable Henry C. Maddox

The County of Jefferson cannot by ordinance grant to Jeffco Cablevision , Inc., a right or an exclusive right to operate for a certain period, a community antenna and cable system in Jefferson County.

Non-resident military personnel who is or has personal property temporarily in this state does not owe personal property tax to the state.

Opinion letter to the Honorable Philip V. Maher

Opinion letter to the Honorable James C. Kirkpatrick

A probate judge may hire additional stenographers and clerks as needed and pay them salaries up to and including the amount of the preceding year’s fees when such was included in the probate judge’s budget.

Property owned by step-parent does not render child ineligible for aid to dependent children benefits.

Where the county superintendent is incapacitated or the office is vacant, then it is the duty of the county board of education, pursuant to Sect ion 162.161(6), RSMo Supp. 1965, to designate some person to perform the duties imposed by Section 168.051, RSMo Supp. 1965, on the office of county superintendent; and that all fees collected under Sect ion 168.051 are to be disposed of and accounted for as therein provided.

A person erroneously convicted does not have a “legal claim” against the state and the legislature may not make a grant for his relief under our present Constitution. An amendment to the Constitution would be necessary to authorize passage of enabling laws to accomplish this.

Opinion letter to the Honorable William J. Esely

Opinion letter to Mr. Henry Maddox

Opinion letter to the Honorable Thomas C. Gilstrap

Opinion letter to the Honorable John W. Gardner

Opinion letter to the Honorable James C. Kirkpatrick

Merchants and manufacturers tax valuation cannot be reduced after statements mailed out because of mistake in valuation. If assessment raised by Equalization Board and no notice given, increase void. County court can correct erroneous valuation under Section 137.270. Taxes may be collected from bankrupt and his bondsman. Collector given credit for uncollectible taxes by county court.

Section 287.380 RSMo. Cum. Supp. permits the Division of Workmen’s Compensation and the Industrial Commission to disclose records in their discretion to persons other than parties of the compensation proceedings.

Merchants and manufacturers tax valuation cannot be reduced after statements mailed out because of mistake in valuation. If assessment raised by Equalization Board and no notice given, increase void. County court can correct erroneous valuation under Section 137.270. Taxes may be collected from bankrupt and his bondsman. Collector given credit for uncollectible taxes by county court.

Opinion letter to the Honorable D. Mann

Opinion letter to the Honorable M. E. Morris

Opinion letter to the Honorable Don

The revocation of the operators license by the Director of Revenue of one who has refused to take a chemical breath test as provided in Sections 564.441 and 564.444 RSMo Cum. Supp. 1965, should not be rescinded by the court because the offender was subsequently charged with driving while intoxicated under a county or municipal ordinance rather than the state law.; If a person refuses to take the test as provided in Section 564.441, RSMo Cum. Supp., the arresting officer should send a sworn statement to the Director of Revenue as provided in Section 564.444, RSMo Cum. Supp., regardless of what criminal charges are subsequently brought against the driver.

Opinion letter to the Honorable Mark Scully

A suspension of imposition of sentence after a finding of guilty is not a conviction within the meaning of the Liquor Control Law, Chapter 311, RSMo, and the Nonintoxicating Beer Law, Chapter 312, RSMo.

Opinion letter to the Honorable W. D. Hibler , Jr.

A juvenile officer is not a police officer within the meaning of Section 202.803, RSMo 1959.

Soil and water conservation districts created pursuant to Section 278.060 et. seq. RSMo, Cum. Supp. 1965, are contemplated by and considered as “public bodies” under the provisions of Section 290.210 (6) Cum. Supp. 1965, and are subject to the provisions of the prevailing wage law.

A chain letter scheme whereby a person purchases a letter for ten dollars and can possibly receive a profit of $320 if the chain is not broken is a lottery under Section 563.430, RSMo Supp. 1965.

Nonresident servicemen stationed in Missouri are not liable for personal property taxes on personal property they bring with them. Resident servicemen are responsible for personal property taxes whether such tangible personal property is located in the state or out of state.

The Nepotism provision of Article , Section 6, of the Constitution is not violated by the appointment by the Probate Judge of his father as Inheritance Tax Appraiser.

Opinion letter to Mr. James M. Byrne

Opinion letter to First Lt. Richard F. Whipple , USAF