Missouri Attorney General Opinions

Liability of county for supplies not included in officer’s budget.

City of Third Class has right to impose.

Surplus monies can only be paid through suitable order from county court.

Even tho cemetery association later sells off part of land said land tax exempt during time held by association for cemetery purposes.

Term expires on April 1 in counties under township organization.

Right of a city of the third class to declare a solicitor or canvasser a nuisance and to prevent him from entering upon private property.

Where chattel mortgages convey personal property, and also affecting real property, they should be recorded.

May not sponsor a project to build for an association an engine house to be located in an unincorporated area of St. Louis County, Missouri.

Voter must make oath required by Section 10313 before judge is authorized to mark ballot.

Motor Vehicle Fuel Tax Reports of Kansas City, Missouri, may be inspected, when.

Township Board has exclusive right to purchase material and make all necessary contracts in the expenditure of bond money in the construction and reconstruction of roads under Section 7946, R. S. Mo. 1929. Section 7963, R. S. Mo. 1929, also discussed. All expenditures over the sum of $500.00 must be a public letting.

Part of cemetery tract that is used for caretakers house is not taxable.

City of Fourth Class may enact an ordinance prohibiting gravel pits in the city limits which endanger the safety and health of the citizens of the city.

Fees of state’s witnesses should be paid by the state or county in a continuance where the costs are taxed against an insolvent defendant.

Property donated to or owned by city of the third class for a city hospital is exempt from taxation.

County Court cannot discount or compromise a loan made out of the school funds.

Board of trustees may determine qualifications, election and returns of members.

Does not have jurisdiction over construction of dams to create lakes on private property.

Person elected school director can qualify if taxes have been paid on property in which he had an interest or which could have been assessed to him, even though the taxes be paid by another party.

County court in the county in which the owner resides liable for the payment for neat cattle which are condemned on account of tuberculosis.

Nominees for office in city of third class under alternative form of government.

When entitled to additional fees and mileage for resubpoenaing witnesses after first trial resulted in a hung jury.

Only city, village and township libraries organized as provided by Article 5 of Chapter 99, R. S. Mo. 1929, are exempt from provisions of act forming county library districts.

The levy for current county expenses and for the purpose of paying outstanding obligations may not be made by the county court in excess of the constitutional limit.

Recorder may appoint deputies with consent of the County Court and may set a reasonable salary without consent of the County Court. Recorder should account for and turn into the County Treasurer all surplus fees at the end of each year.

Public Administrator is agent of the Probate Judge. Personal property must be sold before real estate to pay debts and legacies. An estate escheating to the state is subject to inheritance tax return.

Person can include nickname along with real name in filing for offices.

May not discriminate between residents and non-residents on license tax; may transmit water to persons outside corporate limits through pipes not owned by the city.

Fees as a witness in other proceedings.

1. Trustee has right to bid less than amount of taxes and cost. 2. County may order land sold for less than taxes and costs. 3. Purchase by trustee does not affect subsequent assessment and levy. 4. Deed indexed grantor by Collector to trustee. 5. State Tax Commission has prescribed and promulgated forms.

Mortgaged land is an estate on which letters of administration should be granted. The Probate Court has no right to require security for costs except in the circumstances stated in Sec. 1238 R. S. Mo., 1929, Mo. Stat. Ann. Page 1466.

A trustee appointed, under the provisions of Section 9953b, Laws of Missouri 1939, at page 851, may sell lands purchased at a third offering of delinquent tax lands under the provisions of Section 9953a, Senate Bill No. 311, Laws of Missouri 1939, only upon order of the County Court. Lands on which there were no bids at the offering provided in Section 9953a, supra, must be reoffered by the collector at least once every five years subsequent to the third offering to toll the statute of limitations.

AAA not required to register for sale of fertilizer.

Lands sold at the third publication in the years of 1937 and 1938 are not affected by Senate Bill 311, Laws of Mo. 1939, with reference to making such sales final. Deeds are to be made under provisions of Sec. 9957, Laws of Mo. 1933.

Property in territory included in extension of boundaries of school district is liable for taxes assessed and levied thereon from and after the date of such extension.

In counties which have voted against the application therein of the provisions of Article 8, Chapter 42, R. S. Mo. 1929, as provided by secs. 8019 and 8020 thereof, the compensation of the ex-officio county highway engineer is governed by said sec. 8020, and the other provisions of said Article 8, including sec. 8011 R. S. ’29 as amended L. 1939, P. 674 Mo. Stat.Ann.P. 6829 do not apply.

It is the duty of the county superintendent of schools to furnish statements to the district clerks showing the assessed valuation of the district.

(1) Sections 1 and 2, Laws of 1937, page 422, are not repealed by Laws of 1939, p. 660; (2) Counties of under 50,000 can protest warrants and thus enable them to borrow money until taxes are collected.

Loss by theft of county funds on account of burglary.

County court may be compelled by mandamus to issue warrants in payment of judgments if money for payment of same is available.

Association of brewers cannot through agreement or concerted action refuse to sell beer to any dealer or group of dealers. Such an agreement would be in violation of the anti-trust laws.

In discretion of recorder whether or not applicants for licenses are required to appear personally.

Owner of body retains certificate of title when motor is sold.

Automobiles sold in Missouri by a local agent for a Nebraska principal, to be delivered in Nebraska, are not subject to sales tax in Missouri.

Arms of the state government are not bound by ordinances of municipalities pertaining to zoning districts.

Cities under thirty thousand under the Constitution may issue a specific levy for a water system, but the general law in all cities is that the bonds must be paid out of the revenues of the water or light system.