Missouri Attorney General Opinions

To disincorporate a city of the fourth class, petition must contain two thirds of qualified voters and not two thirds of registered voters.

May vacate additions in unincorporated towns so that assessment will be by acreage rather than town lots.

The duties of township collectors in regard to collecting current and delinquent personal taxes.

The fact that employers operate concessions in state parks does not release them for liability for unemployment compensation tax.

Approval of articles of association of Washington Fire and Marine Insurance Company.

Public officers and employees may be reimbursed out of the treasury for expenses instant to attendance in response to a subpoena, and whatever amount is collected by such officers as witnesses and for mileage should be turned into the state treasury.

County Court has right to reduce treasurer’s salary.

Public Service Commission without authority to require foreign interstate carriers to comply with license section relating to foreign corporations doing business within state.

If applicant for a non-intoxicating beer license pays proper fee to county and meets other license requirements, the county court must issue a license.

Liquor control act does not apply to Federal Military Reservations.

Recorder of Deeds of City of St. Louis must record trustee’s deed under a foreclosure, where the note presented at the time was unpaid and gave the trustee authority to foreclose and give trustee’s deed.

It is a misdemeanor to employ any child under the age of sixteen years to work in a mine or underground work.

Powers and duties of the State Tax Commission in regard to the enforcement of the revenue laws.

No vacancy is created in office until officer’s resignation is accepted, construction of statute 6973 R. S. Missouri, 1929.

Violation of Section 7774, Subsection (c) Laws of Missouri, 1939, page 519-520 is a crime and a criminal prosecution will lie against either buyer or seller. Buyer and seller commits crime when no title to an automobile is passed.

Commissions allowed collectors for collecting drainage district taxes.

After the provisions of the law pertaining to taxation of dogs has been adopted same may not be abolished by later election.

Liable for payment of premiums covering officer’s entire term of office when consent and approval made to election of officer to give surety bond.

Salary in 31st District.

Commissioner of Special Road Districts – how selected under Section 8063, R. S. Mo. 1929.

Need not account to the county for fifteen cents service charge permitted by Conservation Commission.

Hannibal cannot license non-resident towel service business.

Annual license fee of interstate motor vehicles under Section 5272, Laws of Mo. 1931.

Interpretation of meaning of “incidental expenses” as same appears in Section 13a, Laws of Missouri, 1939, page 718.

County courts in counties under township organization may examine and approve settlements of township trustees.

Board of Managers not liable for torts of its agents. Superintendent liable to patient for property entrusted where lack of reasonable care is exercised.

I. Cities of special statutory charter must certify their delinquent taxes on real estate to the county collector for collection unless the charter provides a special scheme of collection by a city collector. ; II. General taxes on real estate become delinquent on January 1st, annually, and county collector shall proceed to enforce the lien of the state thereon and may charge the fees incident thereto.

The county is not authorized to bring suit for excess commissions paid to the collector by taxpayers.

Entitled to mileage in more than one case where the same witness is used in more than one case.

Method of payment to State Hospitals for support of patients committed as habitual drunkards or drug addicts.

May pledge warrants to corporations authorized to accept pledge of same.

Disposition of certain moneys paid into state treasury.

Authorized to invest funds under provisions of Section 5598a, Laws of Missouri, 1939, page 217.

An acknowledgment of a collector to deeds for land sold at a tax sale taken by a deputy collector in his capacity as notary public is valid.

“Somebody’s Night”

Names of candidates on primary ballot must be alternated. Cost of such printing is matter of contract.

County court must pay publication of county financial report when compiled according to law.

County committee may certify nominations to fill vacancies on ticket not later than ten days before election.

Candidates for township offices and committeemen and committeewomen not required to pay fee for filing declaration papers.

Sheriff entitled to fees, as set out in Section 11791, for duties performed under Section 3791, Session Laws 1937, page 222.

Scientific research and printing supplies.

Sufficiency of Petition.

Witnesses’ fees earned by members may be retained except in state criminal cases. Where retained expenses are not reimbursed by State.

Court orders in sales of real estate of banks in liquidation, need not be recorded in counties where liquidation is being had.

Construction of Section 4308 R. S. Missouri 1929.

Sales of admission tickets, cash admission, charges and fees to or in places of amusement, entertainment and recreation, games and athletic events are subject to sales tax by the City of St. Charles.