Missouri Attorney General Opinions

A contractor who makes permanent installations of personal property into real estate is not required to collect 2% sales tax for the materials used in the installation. Further, where a contractor purchases tangible personal property from a subcontractor or a material man 2% sales tax must be paid.

In circuits consisting of third and fourth class counties, juvenile officers must be appointed for entire circuit or two or more circuits, rather than for individual counties.

(1) The cumulative sentence provision of Section 222.020, 1949, is not applicable to a sentence followed by a commitment thereupon to the penitentiary, where such sentence was imposed upon a conviction for an offense committed by a parolee from the Intermediate Reformatory prior to the completion of said parole; (2) an amendment to Section 222.020 is necessary since under Section 5, House Bill No. 208, General Assembly, there are no longer any sentences to the penitentiary.

Articles of Incorporation of Abraham Lincoln Life Insurance Company.

Public Service Commission of Missouri does not have jurisdiction over county public water supply districts incorporated under Sections 247.010 to 247.220, 1949, as amended; and property owner in such water supply district seeking to enforce extension of services to his property, must seek his remedy through the circuit court.

A person who is not a member of a town school board may serve as secretary to that board and receive the maximum compensation allowed by law and also serve as secretary to the superintendent of schools of such district.

Construction of Section 137.131(3) Mo. Cum. . 1957.

In the event that a sale and conveyance of land for taxes is invalid because the taxes on said land had, in fact, been paid, the county is not liable for payments to the purchaser of such invalid sale except as provided in Section 140.530, 1949. The county in which the land is located does not warrant and defend title in a suit brought by the owner of the property sold at tax sale.

County court in county of third class may not invest funds in United States Government securities except surplus in sinking and interest fund and county and township school funds.

Body required to be buried at public expense is under control and custody of Missouri State Anatomical Board.

The State is not legally obligated by the terms of a contract for the construction of a public works project to pay to the contractor sums in excess of the amounts appropriated for said project.

Notice to stockholders, as required by Sec. 363.840 1949, whereby a merger of banking institutions is to be effected, is to be followed in lieu of notice required by Section 363.500 1949.

A registered apprentice may get a new registration certificate under a new sponsor, upon compliance with other applicable laws, when original sponsor has become deceased.

A manufacturer of syrups and concentrates used in the concoction of soft drinks and beverages is not required to secure a license from the Division of Health. Such products, however, and the place of their manufacture, and or processing, are not exempt from the operation of the General Food Inspection and Sanitation Law of this state.

The term “raw materials”, as used in Sections 150.310 and 92.040, 1949, means and includes all materials and things out of which the final or finished product is made.

Member of the Legislature who have served eight or more years and who have not been refunded their accumulated contributions to the retirement fund continue as members of the system and may draw retirement benefits on reaching retirement age.

The proposed operation, as stated in this opinion request, comes within the purview of Chapter 269, 1949.

Successful bidder on a public works contract has discretion as to a selection of the surety or sureties for a surety bond. School bond cannot require that successful bidder purchase surety bond from a particular agent or broker.

The county court has no authority to relieve the collector from the collection of penalties and interest due on account of delinquent taxes.

A farmer selling eggs produced by his flock on his farm to customers in a town via door to door route need not grade or label said eggs nor does he need a license to sell said eggs as a door to door route is not an established place of business as referred to in Sections 196.313 and 196.328, RSMo Cum. Supp. 1955.

Employees of the University and colleges who are not covered under some other retirement or benefit fund to which the state is a contributor (not counting contributions under the Federal Old Age and Survivors’ Insurance Act) qualify under the law to become members of the Missouri State Employees’ Retirement System.

Electro- Matic Radar Speedmeter is a proven scientific technique for measuring the speed of motor vehicles and evidence so obtained constitutes legally admissible evidence which may support a finding of guilt in a criminal cause.

Section 453.110 RSMo 1949, provides for transfer of custody of child from person, agency, organization or institution having legal custody of said child to any parent, agency or organization or institution for care in a family home without a court order provided the person, agency, organization or institution having legal custody of the child shall retain the right to supervise the care of said child and to resume custody of said child.

Right of county court to expend proceeds of sale of county farm during 1957 and 1958.

It is not the intent of Section 292.300, RSMo 1949, to require municipal governments who operate and maintain fire departments that employees in that department come within its provisions.

Aboard of county hospital trustees may not convey title to hospital property, title to which property is in the county; and further, that the county court of the county may convey title to such property when authorized to do so by the Board of Trustees of the County Hospital.

A juror not on the regular panel and summoned to sit as a juror in any criminal case in which the offense charged is punishable with death or by imprisonment in the penitentiary for life or for not less than a specified number of years and no limit to the time, whether he should have been selected on the panel or not, is to receive the sum of $6 per day, if he has traveled at least one mile in attending upon the court, and that if he has not traveled at least one mile for compensation shall be $1 per day.

Construction of Section 338.045, RSMo Cum. Supp. 1955.

Coroner has authority to exhume body buried before an inquest when he has reasonable grounds to suspect foul play. Coroner has authority to perform autopsy only if necessary to determine cause of death.

The county court of a county of the third class cannot withhold from the compensation due the assessor for performing his duties an amount equal to any overpayment for prior years. Further, the county court may, by appropriate action, recover back any overpayments previously made to the county assessor.

In computing the equalization quota the district in which a pupil resides is entitled to count, for resident attendance, all resident children attending another public school whose tuition the district is required to pay, but that the district is not allowed to count for resident attendance, a resident pupil attending another public school whose tuition the student himself is paying.

Paragraph 3, Section 301.360, RSMo 1949, which provides the Director of Revenue may destroy all applications for drivers licenses after four years, means that each and every application filed by the director in accordance with the provisions of Section 302.120, RSMo 1949, may be destroyed after four years from the date each application was filed.

County court does not have authority to remove or exclude land that is within a drainage or levee district.

Amounts paid from penitentiary personal service appropriations may be credited against the amount owed by penitentiary for purchases for penitentiary farms.

The provisions of §560.610, RSMo 1949, as amended by the Laws of 1955, do apply to any person of the age of twenty years or more who pleads guilty to a violation of any of the offenses enumerated in the aforesaid section.

County court does not possess the authority to call for an election upon a bond issue for the erection of a county hospital; such an election must be by petition of the taxpayers of the county as set forth in Section 108.040, RSMo 1949. When such an election is held and such bond issue is carried that the county court must proceed with the erection of the hospital.

The same person may, simultaneously, hold the office of township tax collector and city tax collector in counties having township organization.

In making adjustment and apportionment of property and indebtedness on change of boundary lines between school districts, boards of education must take into consideration all factors mentioned in §165.014, RSMo, Cum. Supp. 1955, and may consider other factors if necessary to arrive at just and proper apportionment. Amount awarded by agreement or by arbitration may be paid and enforced as any other valid claim against district.

The county court of Howell County may not contribute county funds to the city of West Plains for the purpose of erecting a city hospital in the city of West Plains. Such activity may be done by a joint cooperative basis in accordance with the laws of the State of Missouri.

Under provisions of Constitution of 1945, and Revised Statutes of Missouri 1949: (1) Employees of county highway commission may organize a labor union. (2) County court cannot enter into collective bargaining with such union. (3) County court cannot enter contract of employment with such union.

A county which has accepted the provisions of Chapter 105 RSMo Cum. Supp. 1955, extending the benefits of Title 2 of the Social Security Act (42 U.S.C.A. Sec. 401 et seq.) to its employees, is required to pay into the state contribution fund, with respect to wages, amounts at the rates specified in the plan and agreement; and that the county or the proper official thereof can deduct such amounts from wages paid to an elective county official, such as the prosecuting attorney.

Sections 12.020, 12.010, and 95.525, RSMo 1949, cedes exclusive jurisdiction to the Federal Government of the George Washington Carver National Monument and the Jefferson National Expansion Memorial, only to the extent the federal government accepts said jurisdiction; and State of Missouri still retains jurisdiction over said two pieces of property.

County Health Unit Election would be valid if held on the same day as township elections; necessary as set forth in the statute, Section 205.010, RSMo Cum. Supp. 1955; county would bear the expense of the election; county and townships in the county would not share this election expense.

Land O’Lakes Creameries Inc., a Minnesota corporation, is liable for taxation on its income under the Missouri Income Tax Law.

A lawyer may perform all of the necessary legal services involved in the transfer of the custody of a child and not be in violation of Section 210.211, RSMo 1949; it is the further opinion of this department that such a lawyer is not in violation of the above section even though he had knowledge that placement had been made by a person not authorized to do so.

Kansas City Board of Election Commissioners may not accept registration records of the Jackson County Board of Election Commissioners applicable to persons within an area annexed to Kansas City; but electors must re-register as provided in Section 82.100, RSMo. 1949.

Where nieces and nephews of an intestate inherit from him they will take in their own right per capita in accordance with Section 474.020, RSMo Cum. Supp. 1955.

Products for eliminating internal worms from hogs, poultry, or other animals are not subject to registration under the Missouri Economic Poisons Act. All 100% paradichlorobenzine or 100% naphthalene products of a company, all of which bear the same or a portion of the same claims, can be registered as one economic poison under the Missouri Economic Poisons Act, and only one registration fee has to be paid thereon.

Charges under subsection 3 of Section 560.161, RSMo Supp. 1955, relating to stealing by persons with prior convictions, cannot be based upon prior convictions obtained under statutory provisions which were repealed by the bill which enacted Section 560.161.

Members of the Committee on Legislative Research who were authorized by the Committee to represent the Committee at meetings of the National Legislative Conference in Miami, Florida, in 1955, and in Seattle, Washington, in 1956, could be legally reimbursed, from funds appropriated for the use of the Committee, for expenses necessarily incurred by them in attending such meetings.