Missouri Attorney General Opinions

State is liable only to general contractor and not to sub-contractors under construction contracts.

Fines in Seagram Anti-Trust Case go into general revenue.

Provisions of Section 7973, R. S. Mo. 1939, to be complied with by banking corporations before Commissioner of Finance issues certificate of compliance thereunder.

A county may conduct a special election for distribution of school funds on the same date, and with the same officials as are employed in the forthcoming gasoline tax referendum.

Venue in a case of obtaining money under false pretenses lies in the County wherein the money is actually obtained. When checks are involved the money is obtained when the check is charged to the account of the drawer of said check, except when the said check is transmitted through the mails, in which case venue would lie in the County wherein the letter was mailed.

Commission cannot be dated back. No criminal liability for acting after expiration of commission.

“Ground Grain Screenings” is a “Commercial Feeding-stuff” as defined by Section 14319, R. S. Missouri, 1939, and the Missouri Feed Law, Sections 14319 to 14333, is applicable.

One who obtains license which permits intoxicating liquor to be consumed on his premises is subject to pay fee fixed by county court within limits fixed by law, and may be prosecuted for failure to do so.

A foreign corporation having absorbed a domestic corporation of this State by merger must pay the full privilege tax on its increased capital and surplus, if any, arising out of such merger, of such foreign corporation as is represented by the increased value of its property and business transacted in this State. Such corporation is not entitled to a credit on such tax or taxes paid by the domestic corporation upon its original incorporation.

Intangible personal property. Interest accruing before January 1, 1945, and paid in 1947 and 1948 cannot be included in annual yield for latter years for intangible personal property tax assessments.

A prosecuting attorney in a third class county operating under the county budget law may include in his estimated budget of expenditures an item for the payment to proposed expert witnesses for work necessary to be done by them before testifying on behalf of the state in criminal cases.

Warrant bears interest from date of presentment and non-payment. Provision for interest from date non-effective.

Kansas City Board of Election Commissioners not required to have clerks canvass for special election for referendum on gasoline tax increase.

Title Insurance Companies, organized under the provisions of Article 17, Chapter 37, R. S. Missouri, 1939, exempted from payment of franchise tax to extent assets of corporation reasonably allocated to such insurance business.

A probate court of a fourth class county has no jurisdiction and authority over the case and cannot commit an indigent nervous person who is not insane to a state hospital for treatment.

Omitted tangible personal property may be added to Assessment rolls by County Board of Equalization or State Tax Commission for current year.

Method of election of commissioners to be determined by Board of Commissioners.

Sales by wholesale to purchaser not coded and paying Sales Tax should be considered sale at retail and burden is upon seller to show otherwise.

Director shall determine extent and duration of a local registration district that becomes a part of a city, and local registrar continues to hold office until removed or succeeded by a qualified successor.

Dual capacity of county treasurer and treasurer of six-director school district is prohibited by public policy and violates the rule against holding incompatible offices.

Tillable land owned by a church and farmed by members thereof not exempt from taxation even though proceeds therefrom are used for paying operating costs of church.

Official health center organization has exclusive control over expenditure of moneys collected to the credit of a county public health center, and upon presentation of a properly authenticated voucher by said organization, the county court must issue a warrant.

Four Judges and two Clerks are to be present at each Precinct in the City of St. Louis at special election to be held April 4, 1950.

State Purchasing Agent must purchase all State printing.

The Division of Mental Diseases can enter into a contract with the City of St. Louis for the furnishing of laboratory and post-mortem services to the St. Louis State Hospital.

Comptroller should pay claims under appropriation for relief of county clerks although original claim accrued more than two years prior to presentation.

County assessor in a fourth class county having a population of 7500 or more should receive forty-five cents for making one assessment list which contains an assessment of the real and personal property all under the same ownership; entitled to forty-five cents for making each nonresident real estate assessment list.

To sustain conviction of leaving scene of accident, defendant must have actual knowledge of the accident and injury to person or damage to property.

Liquor by drinks license cannot be issued for premises on airport constructed by city outside its corporate limits.

Limitations of time in which suits may be brought for collection of delinquent taxes on bridges across rivers.

Where tie vote in election for state representative occurs and question arises concerning legality of several votes cast, the State House of Representatives may make final determination.

Funds distributed to counties by state derived from Private Car Tax are placed in County General Revenue Fund.

Coroner of St. Louis City elected November 2, 1948, takes office January 1, 1949. Bond in amount of $10,000.00 must be given by said Coroner within 20 days after election.

If coroner is unable to take inquest, any magistrate, or judge of the county of record of the county may take the inquest.

City Election on tax levy to be held in conjunction with general election on November 2, 1948; proposition for increase in city tax levy in St. Joseph, a first class city, for the purposes specified in Act of January 25, 1946, Laws Mo. 1945, pp. 1286-1288, may be voted upon at November General Election, and election machinery provided for general election may be utilized, including election judges and clerks.

Judges and precinct judges and clerks in St. Louis City, who worked past midnight on date of August primary, are not entitled to extra day’s pay therefor, but are limited to pay for days mentioned in Article 24, Chapter 76, Mo. R.S.A.

If proper petition is presented to county court requesting submission of the proposition of adoption of township organization at general election, subsequent to election at which township organization was voted out, question of adoption must be submitted to voters at next general election.

Circuit clerk’s and recorders’ fees collected under provisions of House Bill No. 65 of the 64th General Assembly must be turned into the county treasury.

Money may not be transferred from Building Fund to Incidental Fund.

Dirt moving and hauling machinery used by foreign corporation contractor in work on railroad in Iron County, if present on January 1st, is taxable in Iron County.

Probate court may waive statutory fees in guardianship proceedings for applicants or recipients of old age assistance.

County assessor in county of 4th class having a population of over 7500 according to 1940 census is entitled to 45¢ for each nonresident real estate list.

Matching of funds appropriated for construction of dormitories.

Lawyer must reside in county sixty days to qualify for the office of probate judge and ex officio magistrate.

Circuit clerks may charge 10¢ per hundred words and figures for preparing and certifying the record proper, and 5¢ per hundred words and figures for inserting and certifying the bill of exceptions or abbreviated transcript of the evidence in cases on appeal to the appellate courts.

Townships only entitled to representation when county has not recognized city wards as election districts.

Private or pay patients are eligible for admission into a county memorial hospital or a memorial addition to an existing county hospital.

Assessor’s duty to extend tax on omitted property in previous years, not county clerk’s duty.

The Personnel Advisory Board under the State Merit System Act has jurisdiction to hear an appeal from the order of the Merit System Council.

Where defendants are charged and tried jointly in the magistrate court, separate prosecuting attorney’s fees are chargeable, but only one set of clerk’s fees is chargeable.