Missouri Attorney General Opinions

(1) Applicability of Federal estate tax statutes in determining Missouri estate tax. (2) Applicability of Federal estate tax on property exempt from Missouri inheritance tax in determining Missouri estate tax.

Three questions regarding extension of city or town school district by extension of city or town limits.

Construing a sales contract as not infringing upon banking business.

Authority to appoint agent under Sec. 13766, R. S. Mo. 1939, and to provide compensation for discharge of duties under such appointment.

One who damages roads by turning water on it may be prosecuted and, in addition, act may be abated by Prosecuting Attorney as public nuisance.

Lawsuits of county may be compromised if they do not release or partially release established indebtedness, liability or obligation due state or county.

Judges and clerks appointed to serve at the special election to be held Feb. 27, 1945, on the question of adopting a new Constitution, can also serve in the same capacity at a special election to fill the office of State Senator to be held in Adair, Macon and Shelby Counties on the same date.

Commission not authorized to revoke license on written statement or letter of complainants against licensee; Commission may not take depositions outside State.

May sell intoxicating liquor in the original package on the premise described in your request.

May constable qualify who failed to take the prescribed oath within the time provided by statute.

No statute requiring county court to advertise for bids in purchase of supplies.

Unlawful advertising.

District should not include territory of a school district supporting a public library by school taxes. Manner and time of conducting election on library proposition and qualification of voters.

Criminal liability of innocent purchaser of an automobile through forged transfer of certificate of title.

Board of Probation and Parole should pay the salary of the secretary employed by it and located in the office of the Lieutenant Governor; also pay their proportionate part of the janitor’s salary used for it in said office.

Disposition to be made of fees earned prior to but collected subsequent to effective date of Sec. 13404a, Laws of 1943, page 868.

Liquor licensee not required to be a voter and taxpayer of the county, town, city or village wherein he seeks the license, but he must be a resident of the State of Missouri.

Compensation.

May only receive compensation for days actually attending court.

Induction into the Armed Forces does not create vacancy in office.

Soliciting patronage by agents does not include advertising.

Regular term in session ends upon death of the Judge.

Levy may be made by County Court up to fifty cents on one hundred dollars valuation when authorized by a majority of the qualified voters of the road district, under the provision of Sec. 23 of Art. X of the Constitution.

Bond of County Collector of the Revenue.

Church property liable for real estate taxes where lien for taxes accrues prior to transfer of the property to church use.

Fees to be allowed for taking farm crop census, under Sec. 14030, Art. 102, R. S. Mo. 1939, as amended, Laws of Mo., 1943, page 324.

Last proviso in Section 9456 construed; also, method for striking names from the blind pension roll by the State Auditor.

Liability of the estate of a deceased soldier for payment of Missouri Inheritance Tax.

When proper commission was not delivered to Public Administrator by prior Governor and prior Secretary of State, same should be issued by the present Governor, properly attested by the present Secretary of State.

(1) Envelopes used to carry out the provision of the official war ballot law may be amended for use in a special election; (2) Ballot used for civilian absentee voting in special election may be used as ballots for soldier voting.

Precincts cannot be consolidated nor canvass lists omitted in Kansas City for Special Constitutional Election on February 27, 1945.

A majority of the county committee, when duly called and acting has right to transact all business for entire body. When committee fails to have quorum, any action except that of adjournment is not binding.

Prosecuting Attorneys entitled to receive compensation for office while legally holding title thereto.

County Courts cannot consolidate election precincts for the constitutional election February 27, 1945.

Abolition of township organization creates vacancy in office of county collector, which is filled by the Governor.

Sec. 8668, R. S. Mo. 1939, is not applicable to counties having a population of 20,000 and not more than 50,000 inhabitants.

Curators of Lincoln University may not lawfully pay the tuition for negro students at St. Louis University in Missouri under the terms of Section 10779, R. S. Mo. 1939.

Conservation Commission is unauthorized to pay out public funds for a short-term insurance policy on conservation agents for two-day open deer season.

Annual settlement with the county clerk by township trustee required by Section 13967, R. S. Mo. 1939, but audit of the books and accounts of the township trustee by the county clerk is not required by law.

Township collector may appoint deputy to perform ministerial duties, “Abandonment” of office is question of fact, failure to personally perform duties must be decided by ouster suit.

If a person in the armed services of the United States applies only for a primary election ballot, he would not automatically be entitled to have a general election ballot forwarded to him without a new application therefor.

Attorney for stockholder who is not an officer of the corporation cannot file affidavit for registration.

Field Representatives of State Service Officer not public officers. Nor do statutes preclude holding office of field representative and County Treasurer at same time. Offices are not incompatible.

May appoint deputy to be paid out of the fees allowed to such assessor.

State Superintendent may revoke state teacher’s certificate for any grounds mentioned in Sec. 10631, R. S. Mo. 1939, and he is not confined to grounds specified in Sec. 10599, R. S. Mo., 1939.

Compensation of Deputy Recorder must be paid from fees earned by the office of Recorder of Deeds.