The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

TAX ADMINISTRATION 167 State Tax Commission to grant hearings and hear evidence with respect to the valuations complained of and that, if the alleged facts were found to be true, this body would have taken action to remove the discriminations that formed the basis for the suit. This decision was surprising, particularly in view of the fact that in a previous case! involving similar circumstances of alleged discrimination the Court had held that it was “preposterous” and “unthinkable” that the statutes conferred the power to decide such cases upon the State Tax Commission. The Brinkerhoff-Faris case was carried to the Supreme Court of the United States. In the decision, rendered June 2, 1930, it was held that, while the Supreme Court of Missouri “had the power to construe the statute dealing with the State Tax Commission, and to reexamine and overrule the Laclede case,” since the court had not overruled its decision in the Laclede case until June 29, 1929, the time during which appeals could be made to the State Tax Commission on account of valuations for taxes of 1929 had expired. It was held further that at no time “did the State provide to the plaintiff an administrative remedy against the alleged illegal tax; and in invoking the appropriate judicial remedy, the plaintiff did not omit to comply with any existing condition precedent.” The judg- ment of the Supreme Court of Missouri in this particular case was therefore reversed on the ground that no redress had been possible. At the present time the procedure in cases of complaint concerning bank assessments is taken in accordance with the decision of the Missouri Supreme Court in the Brinkerhoff- Faris case. The banks first appear before the county boards of equalization and protest their assessments as discrimina- tory. Then, under the Brinkerhoff-Faris decision, an appeal has to be taken to the State Tax Commission, and finally, if the desired redress is not obtained through the Commis- sion, action must be taken through the regular court proceed- ings. Unfortunately, this method does not establish any principle that can be used in assessing banks generally ‘hroughout the state. The continued protests by the bank- yf de Land and Improvement Company v. State Tax Commission, 295 Mo. 298.

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