Missouri AG Opinions — 1948

Limitations of time in which suits may be brought for collection of delinquent taxes on bridges across rivers.

Where tie vote in election for state representative occurs and question arises concerning legality of several votes cast, the State House of Representatives may make final determination.

Funds distributed to counties by state derived from Private Car Tax are placed in County General Revenue Fund.

Coroner of St. Louis City elected November 2, 1948, takes office January 1, 1949. Bond in amount of $10,000.00 must be given by said Coroner within 20 days after election.

If coroner is unable to take inquest, any magistrate, or judge of the county of record of the county may take the inquest.

City Election on tax levy to be held in conjunction with general election on November 2, 1948; proposition for increase in city tax levy in St. Joseph, a first class city, for the purposes specified in Act of January 25, 1946, Laws Mo. 1945, pp. 1286-1288, may be voted upon at November General Election, and election machinery provided for general election may be utilized, including election judges and clerks.

Judges and precinct judges and clerks in St. Louis City, who worked past midnight on date of August primary, are not entitled to extra day’s pay therefor, but are limited to pay for days mentioned in Article 24, Chapter 76, Mo. R.S.A.

If proper petition is presented to county court requesting submission of the proposition of adoption of township organization at general election, subsequent to election at which township organization was voted out, question of adoption must be submitted to voters at next general election.

Circuit clerk’s and recorders’ fees collected under provisions of House Bill No. 65 of the 64th General Assembly must be turned into the county treasury.

Money may not be transferred from Building Fund to Incidental Fund.

Dirt moving and hauling machinery used by foreign corporation contractor in work on railroad in Iron County, if present on January 1st, is taxable in Iron County.

Probate court may waive statutory fees in guardianship proceedings for applicants or recipients of old age assistance.

County assessor in county of 4th class having a population of over 7500 according to 1940 census is entitled to 45¢ for each nonresident real estate list.

Matching of funds appropriated for construction of dormitories.

Lawyer must reside in county sixty days to qualify for the office of probate judge and ex officio magistrate.

Circuit clerks may charge 10¢ per hundred words and figures for preparing and certifying the record proper, and 5¢ per hundred words and figures for inserting and certifying the bill of exceptions or abbreviated transcript of the evidence in cases on appeal to the appellate courts.

Townships only entitled to representation when county has not recognized city wards as election districts.

Private or pay patients are eligible for admission into a county memorial hospital or a memorial addition to an existing county hospital.

Assessor’s duty to extend tax on omitted property in previous years, not county clerk’s duty.

The Personnel Advisory Board under the State Merit System Act has jurisdiction to hear an appeal from the order of the Merit System Council.

Where defendants are charged and tried jointly in the magistrate court, separate prosecuting attorney’s fees are chargeable, but only one set of clerk’s fees is chargeable.

Cannot increase rate of taxation for school purposes at school meeting unless notice of such proposition is given. Warrant must issue forthwith when information filed unless defendant is voluntarily present at that time.

Deputy administrator of Food and Drug is subject to the Merit System Act.

The provisions of Section 14968, R.S.Mo. 1939, as amended Laws of Missouri 1943, page 859, relating to duration of consecutive publication of newspapers do not apply to newspapers which became legal publications prior to the effective date of the 1937 act, Laws of 1937, page 432, or the Act of 1943, Laws of 1943, page 859.

Election to establish County Library System to be held at annual school meeting and conducted as election for county superintendent of schools.

Public warehouseman in Missouri who has published schedule of rates for storage of grains under Sec. 24, Laws 1941, p. 373, and is operating under a warehouse license in this state, cannot discriminate between customers and cannot deviate from published schedule as to period of free time or any other charge. Mill operating in Missouri which is not licensed can accept grain for storage if it falls within the definition of “local public warehouse”

Sheriff allowed fee for each day he or deputy attends magistrate court. County court can condemn land to establish public roads.

Division of Industrial Inspection does not have authority to make or promulgate rules and regulations.

When several defendants jointly charged with a felony and one defendant disqualifies the magistrate at a preliminary hearing, that magistrate shall continue to examine other defendants. If, on the trial before a magistrate for a misdemeanor, it appear from evidence defendant should be put on trial for a felony, it is the duty of magistrate to dismiss the misdemeanor charge and proceed to have defendant charged with a felony in conformity with the statutes.

A municipality and a state agency of the state may contract and cooperate for the purpose of building a sewage disposal plant to be used by the city and the state agency.

Final administrative authority of Cancer Hospital is Director of the Department.

Disposition of $5.00 filing fee paid to the clerk of the magistrate court upon granting a change of venue.

Cost of making out transcript of record in change of venue to be charged after such chance of venue.

The clerk of the circuit court may fix bail and take a bond or recognizance where the defendant is under arrest or in custody after an information or indictment has been filed, and when court is not in session.

Money cannot be expended by the State out of existing or proposed appropriations for the purchase of the Veterinary Building located on the State Fair Grounds.

Validity of rules.

St. John Drainage and Levee District has implied authority to enter into assurances assuring the United States that it will maintain, after construction, the levee the construction of which is contemplated by the United States.

Members of the State Highway Patrol may execute warrants anywhere in the State of Missouri when directed to them for the arrest of persons for criminal offenses pertaining to the operation of motor vehicles upon the highways of this state.

Authority to issue bonds for construction of schoolhouse carries with it the authority of directors to impose a tax for sinking fund and interest in addition to the rate for current purposes.

Meals and lodging are a part of county superintendent’s traveling expenses, and mileage shall be allowed for travel outside his county.

Certificate of Convenience and Necessity not required of persons operating “taxi-cabs” whose “principal operations” are within a city or suburban territory adjacent thereto.

Insurance companies organized under the provisions of Art. III, Chapter 37, R.S. Mo. 1939, may reincorporate under the provisions of Art. IV, Chapter 37, R.S. Mo. 1939, to make insurance on the stipulated premium plan.

Under reciprocal provisions, a resident of Michigan may operate a motor vehicle for a period of 90 days in any 1 year without registering same with the Commissioner of Motor Vehicles.

Drainage Districts organized by Circuit Court may issue bonds without vote of two-thirds of voters.

County court drainage districts liable for construction of or replacement of a collapsed bridge over one of its’ ditches.

Stock of goods in store in Boone County, owned by resident of Randolph County, assessed in Boone County; fixtures in such store assessed in Randolph County. Stock of goods located in city, owned by individual who lives in county, assessed in city; fixtures in such store assessed only in county. When stock of goods or fixtures in store are owned by corporation, property is taxed wherever located.

Four questions, funds, transportation, distribution of funds, school board district liability.

Tax returns under act must be filed on calendar year basis rather than fiscal year basis, and must be computed on basis of income for preceding calendar year.

(1) It is mandatory under H.B. 407, 64th General Assembly, Laws Mo. 1947, page 236, for credit unions to file tax returns on calendar year basis. (2) Tax is to be computed on basis of dividends accruing at the end of the fiscal year occurring in the preceding calendar year. (3) Said H.B. 407 is unconstitutional, in so far as it provides for a 1947 tax based upon dividends declared on Sept. 30, 1946, which last mentioned date was prior to July 1, 1947, the effective date of said H.B., but is constitutional as to taxes for 1948 and succeeding years.

The terms of members of County Highway Commission begin on the date of the appointment of the original commission by the county court, and thereafter, one commissioner should be appointed each year for a four-year term beginning on that date.