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STATE EX REL. EMBREE v. McGEE

Supreme Court of Missouri, Division One.

Nov 20, 1931

Judgment

Subsequent
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CITATION CODES

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Attorney(S)

M.T. January for appellant. (1) In counties under township organization the county treasurer is ex-officio collector and is vested with power to collect back taxes by suit. Sec. 13225, R.S. 1919. (2) In the month of March, in each year, the township collector must make final settlement with the county treasurer and county court and must pay over all taxes collected, and present a list of delinquent taxes and make oath that he has exhausted all his legal remedies to collect. He then turns over his books and is discharged for that year. Sec. 13236, R.S. 1919. (3) The only legal remedy a township collector is given to collect delinquent taxes is by distraint, and this remedy must be invoked after January 1st and before his books and records are turned in to the county treasurer the following March. Secs. 13245, 13246, 13252, R.S. 1919. (4) A suit for taxes is an action at law and judgment should go against the party liable — that is, the party assessed. Sec. 12932, R.S. 1919. (5) A judgment which merely finds a certain amount due for taxes, and orders a third party to pay the amount, is a nullity on its face and may be attacked without a motion in arrest. Barton Moberly for respondent. (1) On an assessment made for June, 1926, equalization is made in April, 1927. Appeals are heard during the same month. The levy is made as soon as may be thereafter, and under township organization the township collector is the proper person to collect such taxes until March, 1928. Secs. 9756, 9811, 9813, 9817, 12323, R.S. 1929. (2) Township collector is excused from collection of taxes only in cases of removal or insolvency of debtor, or in case of error. Sec. 12339, R.S. 1929. (3) Personal taxes are a debt for which the collector may file suit and the general laws of the State as to practice and proceedings apply. Sec. 9940, R.S. 1929. (4) Where there is a right there is a remedy. When the remedy provided by law is inadequate equity will give relief. 21 C.J. 50, 51; Greeley v. Bank, 98 Mo. 458; State ex rel. v. Miss. Valley Trust Co., 209 Mo. 472. (5) The State has a paramount right to be paid taxes. Where the statutory remedies are defeated or hindered by the assets passing into the custody of the courts, it is the duty of the court to respect that paramount right and to make proper order to insure the payment of such taxes. Greeley v. Provident Savings Bank, 98 Mo. 458; State ex rel. v. Riley, 4 S.W.2d 482; State ex rel. v. Miss. Valley Trust Co., 209 Mo. 472.

JUDGES

ATWOOD, J.

ACTS

No Acts

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Important Paras

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TAXES: Suit by Township Collector. The township collector in a county under township organization has no power to bring suit for delinquent taxes.

ATWOOD, J.

This case was argued with State ex rel. W.C. Hibbs, Treasurer and Ex-Officio Collector of Texas County, Missouri, v. W.J. McGee et al., ante page 1176, although the cases were separately briefed and submitted. While the taxes sued for are for different years and in different amounts, counsel, who are the same in both cases, agree that the only distinguishing feature as far as the issues here involved are concerned is that in this case the township collector sued, while in the other case the suit was brought by the county treasurer and ex-officio collector. Our rulings in the Hibbs case are also determinative of the issues presented in this appeal. However, because of the township collector's evident incapacity to sue the judgment in this case is reversed. All concur.