Missouri Attorney General Opinions

Tax liens on property acquired by county at school fund foreclosure are extinguished.

Article 10, Chapter 46, makes no provision for the appointment of a trustee where such district is disorganized under Section 8706 R. S. Missouri, 1939. Therefore, must resort to circuit court for the appointment of trustee.

A law providing for remission of penalties on delinquent taxes in certain parts of the State is unconstitutional.

Sales tax on coin operated games and devices constitutional.

Sales Tax Act applies to retail sales of intoxicating liquors and non-intoxicating beverages.

Board of Election Commissioners of Kansas City, because of special statutes, may employ and pay extra help in conducting recount in gubernatorial contest.

Bonds deposited in banks and trust companies do not have to be inspected by Governor, Attorney-General and State Treasurer personally, but such duty may be delegated.

In the county budget, the traveling and hotel expenses of the circuit court reporter should be classified as class 2.

Compensation can not be increased during term.

Expense for stenographic hire for prosecuting attorney can only be paid out of surplus, if any exits, or class 6.

Section 11106 applies to compensation as ex-officio collector and section 13450 does not.

Benefits for teachers in St. Louis. Act can include requirement that teacher reside in St. Louis during time required for obtaining pension; not necessary to pass amendment to the Constitution for legislative act to be valid for teachers only in St. Louis.

The manner of filling unexpired term for the office of alderman in a city of the fourth class.

County court cannot return money transferred under Section 13829 to drainage districts after money has been taken into consideration for estimates for 1941. Can give drainage districts any surplus remaining in classes.

Justice of the peace appointed upon petition may hold court any place in township.

Foreign associations advertising in newspapers are not doing business within this state.

Repair of operative equipment can not be paid out of appropriation for operation.

Voters of consolidated school district cannot authorize additional levy of ten cents in excess of One Dollar for repairing and furnishing colored school.

Sections 15387 to 15390, inclusive, R. S. Mo. 1939, are valid and existing statutes and do not conflict with the authority of the State Park Board.

Change in salaries occasioned by change in population should be effective as soon as changed report of population is available.

Not liable for donation to special road district made by county court if donation is legal, unless funds are taken from the five classes of the County Budget Act.

Assessor is entitled to compensation for list for each joint owner of real estate in tenancy in common, joint tenancy or separate real estate of husband and wife.

State or county not liable for costs or damages where injunction suit is dismissed by prosecuting attorney.

Right to rescind construction contract by mutual consent by paying for work and materials actually furnished; payment of any sum in excess of money actually earned by contractor under a contract is illegal.

Not authorized to issue check in payment of judgment until warrant was presented.

Preparation of financial statement.

Regulation of State Auditor imposing a use tax on property bought outside the State of Missouri and on property bought in Missouri by non-resident where property is not consumed in Missouri but is bought with intention of transporting to another state for use is invalid.

Special Road District may make levy under Section 8067 R. S. Missouri, 1929, for repairing roads in the district and may also purchase rock crusher, to crush rock to be used in repairing said roads.

Sheriff’s expenses for conveying inmates to the hospital should be paid out of class 5; (2) Sheriff whose term expires before date of sale under trustee deed should conduct the sale.

City Committee may nominate candidates for unexpired terms of members of the Board of Aldermen.

County Highway Engineers not entitled to mileage in counties of twenty thousand to fifty thousand.

Has power as ex officio constable to serve warrants in other counties.

Cannot loan surplus money from tax sales, as school funds until 20 years elapse from date of deposit in county treasury.

Trustee appointed by county court to bid at tax sales not authorized to include delinquent drainage tax in the amount of his bid.

Person may hold both office of county surveyor and road overseer at the same time.

A member of the County Court voting for approval of his son-in-law as assistant county engineer violates the nepotism act; but if other members of the court vote for such approval without the connivance, understanding or agreement of the related member then the act is not violated.

The authority of the county court to pay compensation to agent for selling refunding bonds.

Mode of conducting elections and powers of Commissioners at Special Road District Commissioners’ Election.

The penalty for a violation of Section 8 of the Liquor control Act is a misdemeanor as provided by Section 43 of said act.

Upon opening and publishing the returns of the election for state officers, may proceed to other business.

County has no authority to purchase land to protect its tax lien. Holder of certificate under Jones-Munger Act must pay subsequent taxes accrued before date of collector’s deed.

Assistant Prosecuting Attorney must have same qualifications as Prosecuting Attorney.

Salary change effected by 1940 census begins January 1, 1941.

Approval of Articles of Association of Kansas City Casualty Company.

County Courts may provide an office in the courthouse or may pay for office rent for Agricultural Conservation Administration offices.

Taxpayer, in special road district, must also pay, in addition, general taxes issued for road purposes. Bonds voted on by entire township must also be paid by taxes received from a special road district where no outstanding bonds are against the special road district or any part of the special road district.

If the 1940 census shows a decrease in population putting county in lower salary bracket decrease in population would effect the salary of the County Superintendent of Schools effective July 1, ’41.

The power of the County Court to make orders relating to trespassers on county property and to prohibit persons from performing such acts.

Special election to fill vacancy.

A person can hold the office of deputy sheriff and constable at the same time.