Missouri Attorney General Opinions

Motor vehicles situated or held in Livingston Co. which are owned by a domestic or foreign corporation doing business in this state or which are leased to a corporate lessee doing business in this state or which are leased to an individual residing in Livingston Co., are subject to assessment or taxation in Livingston Co. even though taxes have been paid on such motor vehicle in another state. Such motor vehicles are assessable in Livingston Co. to the corporate lessor doing business in this state or to the corporate lessee doing business in this state or the individual lessee residing in Livingston Co.

Judge of police court of a fourth class city must hear case arising out of occurrence which he witnessed where no provision made for substitute judge.

Special road districts may not issue tax anticipation notes, but may issue warrants up to the amount of revenue anticipated for the year in which the warrants are issued.

Opinion letter to the Honorable James T. Riley

Opinion letter to the Honorable Paul Knudsen

A judgment-creditor need not proceed against the surety bond, given by the judgment-debtor as proof of financial responsibility before the Director can suspend the license and registration of said judgment is deemed satisfied when the amounts and conditions of payment have been met in Section 303.120, RSMo 1959.

Opinion letter to the Honorable Robert B. Mackey

Opinion letter to the Honorable Bill Crigler

Opinion letter to the Honorable Edgar J. Keating

Opinion letter to the Honorable Thomas G. Woolsey

1. When a vacancy occurs on the board of a six-director school board, a quorum of at least four members is necessary to fill the vacancy.; 2. When two members of the board absented themselves for the purpose of preventing a quorum during the course of the meeting, the vacancy was legally filled by three members who remained.

Articles of Incorporation of Modern American Life Insurance Company.

1. Mailing address of grantee or one of the grantees must be placed upon all deeds except deeds of trust or of easement or of right-of-way conveying any lands or tenements.; 2. Recorder of deeds shall not record any such instrument unless said required mailing address appears clearly thereon.; 3. Provisions of Sec. 442.390 & 442.400, RSMo 1959, are not affected by omission of said required names upon said deeds.

Opinion letter to the Honorable Edwin W. Mills

Opinion letter to the Honorable Charles D. Trigg

Opinion letter to the Honorable Jack K. Smith

The sheriff of a third class county may not legally accept and retain a fee for the taking of a bail bond in a criminal case.

Opinion letter to the Honorable Stewart E. Tatum

Opinion letter to the Honorable Smith N. Crowe

Ballots marked in the proper square with a cross or X mark or a check or V mark are valid.

Opinion letter to the Honorable Herman G.

Opinion letter to the Honorable James A. Noland , Jr.

Definition of public records and procedures for microfilming and destruction.

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.