Missouri AG Opinions, 1943

Charges for use of skates at a skating rink are not subject to sales tax, but if charge is made to go on floor to skate, it is taxable.

Regulations authorized by Senate Bill 11, relating to Community Sales.

Fees of Sheriff for commitment in cases where defendant is sentenced to Algoa.

County clerk has duty of performing ministerial acts in the management of county school fund mortgages.

Surveyor may appoint deputy in counties with population between 20,000 and 50,000 inhabitants and such deputy may act as the deputy county highway engineer.

State Superintendent of Schools may authorize and approve state aid for special classes for physically and mentally handicapped children for less than the maximum amount allowed under the statutes.

Clerk of Washington County entitled to $400.00 per annum for services rendered as clerk of juvenile court or clerk of juvenile division of circuit court.

Illinois licensee entitled to recognition under reciprocity.

Location of principal office and executive offices.

Candidate for C.P.A. examination need not be in public practice.

Vacancies filled by appointment by Governor.

May impose license tax on resident operators of motor vehicles or operators doing business within the city.

Real estate to be exempt from taxes on account of being used for religious worship or for purposes purely charitable must be used exclusively for religious worship or for purposes purely charitable.

Missouri School for the Deaf cannot sell typewriters directly to the War Production Board.

Construction of proposed amendment to the exemption section of House Bill 125, by Mr. Andrae.

Fees for special recordings are nonaccountable.

No authority to invest in United States Bonds.

A committeeman may not qualify as Constitutional Convention delegate.

Property held by trustee by Jones-Munger delinquent tax sale is exempt from taxation.

Instructions to jury should not be given by probate judge.

House Amendment No. 1 to House Bill 125 would subject all ultimate consumers of electrical current, steam heat, water and gas, to the provisions of the sales tax, except those which are exempt under Sections 11409 and 11453 of the Act.

One who has been previously convicted of a felony is not eligible to a parole under Section 4201 R. S. Missouri, 1939.

A law applying to counties of certain population and under is not a special law.

Violation of a city ordinance is not a criminal offense.

Can Presiding Judge of the County Court act for the county in selecting, for county depository, and lending agent on county warrants, a bank in which he is cashier, director and stockholder?

Power to transfer venereal disease patients for quarantine in hospital in the State of Missouri.

Recorded instruments once recorded cannot be changed on the same record.

Upon acquittal, even though an instruction on manslaughter is given on a murder in the second degree, the State is liable for the costs.

Power and authority of Legislative Committees to compel the production of books and records of American Investment Company.

Construction of Section 5082, R. S. 1939, relative to the payment of discharged employees, and 5080 relative to the payment for discharge of employees.

The fact that proceeds from a moving picture show are contributed to the Red Cross does not relieve the theatre from collecting the sales tax.

Resume’ of money lenders’ activities under Missouri Statutes.

Information on felony filed directly in the criminal court is not a sufficient affidavit before a magistrate for extraditional purposes.

Money deposited in depositary by county collector, as collector, is “Public Funds.”

Clerk shall notify judges of their selection to act at election of delegates to Constitutional Convention.

Qualified voters must vote for County Superintendent in the district in which they reside.

(1) School boards in common school districts cannot set up two voting places for the election of county superintendent; (2) School boards in city, town and consolidated districts may designate more than one voting place; (3) Counties are not required to provide ballots for election of county superintendent; (4) No special kind of ballot is required, and no one is charged specifically with the duty of furnishing ballots; and (5) School boards should provide blank ballots for use of the voters.

Same polling place may be used for both Constitutional Convention delegates election and municipal election.

A tenure of a holdover prosecutor ends when his successor, after election and after a commission is issued, takes the oath of office.

Not entitled to $10 per day as secretary, nor $10.00 per day as member of board in addition to his annual compensation of $5,000.00.

County court may designate an emergency bridge fund to Class 5 of the county budget and make transfers to provide available funds for aid to special road districts.

No fees provided for services for proclamation or notice of election for Constitutional Convention delegates.

The authority of the Legislature under Section 16, Article 14 of the Constitution of the State of Missouri.

Members of Senatorial Committee convened to nominate delegates for election as members of Constitutional Convention, may not count votes by proxy of any such member absent from such convention.

School board cannot extend the number of hours of a school day beyond six.

It is not the duty of the prosecuting attorneys to defend charitable trusts on the part of the public.