Missouri Attorney General Opinions

Interest on intangible tax computed from date tax is due, which is date of filing return or March 15th where no return is filed.

Board of directors of city, town or consolidated school district cannot deed tract of land to the state for armory purposes without consideration, as board only has authority to “advertise, sell and convey” same.

Attorneys may not be sureties on official bonds.

When a county adopts the township organization form of county government the county collector of revenue and the county assessor in office at the time when township organization becomes effective in said county, continue to hold their office until their respective terms expire as provided for in Section 14020, R. S. Mo. 1939. The County treasurer under such a situation continues to serve as county treasurer.

Prosecuting attorney of county from which change of venue is taken should be remitted conviction fee.

The taking of a prisoner before the court for trial or confession of guilt by the sheriff does not constitute attendance upon such court by the sheriff. The sheriff is entitled to a fee of $1.00 for taking the prisoner before the court for trial or confession.

Secretary of State may issue corrected patent for land in cases in which land was erroneously described in original patent from state after proper showing is made.

Person who has contracted to transport school children to and from school not excused from supplying said transportation due to bad weather conditions.

Newspaper notice for the foreclosure of a deed of trust on property lying within that part of Kansas City located in Clay County must be made in newspapers published in Kansas City and Clay County.

It is the duty of the sheriff of each county to collect, after receiving an order from the clerk of the County Court so to do, any tax assessed by said County Court upon any public theatrical or minstrel performances, shows and circuses or any other public exhibits in said county.

Dairy products manufacturing plant must pay an annual license fee based upon the annual butterfat purchased regardless of where the butterfat is purchased.

Maximum compensation of secretary of school board of a town or city school district organized under Article 5, R.S. Mo. 1939, is $150.00 per year.

County court in second, third and fourth class counties authorized to appoint county highway engineer. County court may, in their discretion, appoint the county surveyor as county highway engineer. County surveyor does not hold office as ex officio county highway engineer by virtue of holding office as county surveyor.

Persons starting operation of disposal plant and operating vehicles in connection therewith must pay full amount of license for calendar year.

Irregularities in application for absentee ballot and failure of county clerk to post list of applicants or of voters does not affect validity of ballot.

Member of school board cannot contract with school district as being in violation of the public policy of the state.

Voter may vote only on charter proposition when submitted at primary election, not required to vote political ballot.

The Governor may relinquish the title of the State of Missouri to swamp land which was sold by the United States Government after the passage of the law donating said lands to the State of Missouri when authorized so to do by the County Court of the county in which such land is located.

The tax books of a county should be set up by the county clerk extending the school taxes in accordance with the territory incorporated into each legally formed reorganized or enlarged school district, and the former school district numbers comprising said territory should be discontinued.

Prosecuting attorney may exercise discretionary powers in instituting civil actions in which county is concerned.

County superintendent who employed other counsel to represent him in a civil action not entitled to reimbursement for attorney fees.

An easement in the space above the land, not included within a municipal airport site, for removal of obstructions to air travel to and from the landing field, cannot be acquired by the municipality by the process of condemnation apart from an easement in the real estate itself but may be so acquired as an easement in the real estate.

Juvenile court of county in which persons seeking to adopt reside or in which child sought to be adopted may be has jurisdiction in adoption proceedings.

Current drainage taxes included in determining compensation for mailing notice of taxes due.

Guardian not authorized to invest minor ward’s funds in life insurance.

Neither the county nor the board of trustees of a county hospital are liable for the torts committed by its staff or employees, and are not liable for property damage or injuries received by reason of the negligent maintenance of the hospital building or the premises adjacent thereto.

Third and fourth class counties may issue negotiable “tax anticipation notes” to borrow money on anticipated tax collections.

Sales tax not applicable to sales to Army Officers’ and Noncommissioned Officers’ Clubs.

Assistant election commissioner properly appointed to position when the meeting attended by four members of election board, two voted in favor of such assistant, one voted against and one did not vote.

Special referendum election to be held April 4, 1950 is not a “public holiday” within the meaning of Section 15310 R.S. Mo. 1939.

Judges of special referendum election to be selected by County Court from lists of names submitted by the committees of the political parties.

County Coroner in 4th class county may serve simultaneously in office of police judge in 4th class city.

Public health centers tax approved on January 11, 1950, should be collected for the year 1950, based on assessment as of January 1, 1950.

Board of Directors of six director school district not authorized to determine right of duly elected director to his new office.

Failure to deliver certificate of title upon sale of motor vehicle misdemeanor punishable by fine and jail sentence.

Under provisions of Section 11682 judges selected by county court, clerks selected by judges.

County superintendent of schools as school attendance officer may file complaint in magistrate court to enforce compulsory school attendance of children; magistrate court has jurisdiction to hear such cases arising out of prosecution for failure to comply with school attendance law.

Information drawn in language of Section 4456, R. S. Mo. 1939, charging larceny of money in excess of $30, will support conviction thereunder, if only special rather than general ownership of property is proved. If property subject to larceny be located in a place properly designated as a dwelling house, the charge may be laid under Section 4459, R. S. Missouri, 1939.

Association may not have both an undivided profits and unallocated reserves account.

Form of notice of special election approved.

The recording, docketing and indexing of a judgment is constructive notice to all parties in interest of the contents and effect of the judgment.

County Court has no authority to advance money to Special Road District organized under Article 11, Chapter 46, R. S. Missouri, 1939, for construction of a bridge.

Income tax – Personal exemptions of non-resident taxpayers shall be allowable in the same amount as for resident taxpayers. Rule promulgated by state administrative agency contrary to statute is void. Senate Bill 152 to become effective April 14, 1950, enacted by 65th General Assembly, provides personal exemptions of non-residents subject to income tax shall be prorated on basis that the gross income in Missouri bears to the gross income of non-residents for all sources for the year.

Purchase of armory for which money was appropriated to Adjutant General to be made by State Purchasing Agent.

Section 6007, R.S. Mo. 1939 prohibiting removal of cases from State Courts to Federal Courts by foreign insurance corporations is unconstitutional.

Candidate for office of prosecuting attorney not required to be licensed attorney to be eligible for nomination. County Clerk must receive said candidate’s declaration and place his name on the ballot.

Any person who sells, delivers, or offers for sale any new drug that has not been tested and approved as safe for use by either the Federal Food and Drug Administration or the Division of Health of Missouri shall be guilty of a misdemeanor.

Person appointed during Senate recess to fill vacancy on Kansas City Election Commission caused by resignation entitled to pay.

The election by a county may be made by the County Court. Such acceptance does not cover elective officers.

The State Cancer Commission acting on behalf of The Ellis Fischel State Cancer Hospital may accept all such gifts or bequests as are consistent with the purposes for which the hospital was organized.