Sec. 7. Assessments to Include Property Owned By Corporations Not Assessable By the State Board of EqualizationCity Assessor to Examine Findings of State Board of Equalization. It shall be the duty of the City Assessor, in making and returning assessments provided by Section six of this Article, to include therein all railroad, street railroad, telephone, telegraph and other property owned by corporations within the limits of the city, which is not assessable by the State Board of Equalization. He shall each year procure copies of returns made by such corporations to the Clerk of the County Court of Jackson County, Missouri, in pursuance of Article VIII, Chapter 149, Revised Statutes 1899, and all amendments thereto, and copies of the certificates of the County Court of said County to the State Board of Equalization, showing the valuation and assessment made by said Court upon property to be assessed and equalized by said Board of Equalization. He shall keep said copies in the files of his office, and deliver same to his successor. He shall, each year, at least sixty days prior to the date fixed for the first meeting of the State Board of Equalization, make a careful comparison of said certificate of the County Court, with the property of such corporations assessable by the State Board of Equalization, and make a tabulated, detail report of all errors, omissions or undervaluation thereof to the Mayor; and keep a copy of said report in the files of his office. It shall be the duty of the City Engineer, City Counselor, and all other city officials, when requested by the Assessor to do so, to aid the Assessor in making such comparisons. If it appears by said report that the rights of the city have been substantially affected by any mistakes, omissions or undervaluations, it shall be the duty of the Mayor, City Assessor and City Counselor to appear before the State Board of Equalization and make a showing of such errors. Copies of all plats, papers and arguments filed by said officials with the State Board of Equalization shall be kept on file in the office of the City Assessor, and delivered to his successor. Copies of the annual proceedings of the State Board of Equalization shall also be kept in good order in the files of the City Assessor, and shall be delivered to his successor. It shall be the duty of the City Assessor to examine the findings of the State Board of Equalization, and, if he ascertains that the city has not been allowed its pro rata share of the total valuation, he shall report same to the Mayor, and it shall be the duty of the Mayor to cause such facts to be presented to the State Board of Equalization for correction. Property of manufacturing compa nies and other corporations, taxation of which is not otherwise provided for by law, shall be assessed and taxed in their corporate (R. S. Mo. 1899, Sec. 9153, R. S. 1909, Sec. 11357.) See Sec. 10 post. names. Railroads and street railroads are assessable by State Board of Equalization in the aggregate value of property as apportioned by board to each county, municipal township, city or incorporated town in which the road is located. (R. S. 1899, Chap. 149, Art. XVIII; R. S. 1909, Chap. 117, Art. 12.) Railroad franchises are assessable in same (Laws 1901, 232, R. S. 1909. Secs. 11551-11552.) railroad enTaxing franchise of gaged in interstate commerce. (State ex rel. vs Wiggins Ferry Co., 208 Mo. 622.) manner. p. Nothing in Federal Constitution prevents state from singling out railroad or other corporate property and taxing it for state purposes in manner and at rate different from that applicable to other property. (Michigan Central Ry. Co. vs Powers, 201 U. S. 247.) Theory of system of taxing railroads is that railroad with all necessary appurtenances to its efficient equipment as means of traffic should be taken as a whole and assessed for taxation by State Board of Equalization. Does not include property used by railroad corporation as collateral facility to business, such as workshops, etc., nor propother than erty held for purposes those of carrier. All such other pur by poses being subject to taxation local authorities. (State ex Railroad, 162 Mo. 391, 1. c. 394.) State tax levied upon aggregate assessment and valuation of cars in lieu of all other taxes held unconstitutional. (R. S. Mo. 1899, Sec. 9349; State ex rel. vs Stephens, 146 Mo. 662.) rel. vs What is railroad within meaning of statute. (State ex rel. vs Wiggins Fer. ry Co., 208 Mo. 622.) Full discussion of what is assessable by State Board and what by local authorities. (State ex rel. vs H. & St J. Ry. Co., 135 Mo. 618; State ex rel. vs Wiggins, 208 Mo. 622.) Statute professes to provide method for entire state for extending and collecting taxes on railroad property and applies to charter cities. (State ex rel. vs Railroad, 117 Mo. 1, cited with approval in St. Louis vs Klausmeier, 213 Mo. 119, 1. c. 126; St. Louis vs Meyer, 185 Mo. 583, 1. c. 598.) Taxes against railroads are assessed by State Board of Equalization. (R. S. Mo. 1899, Sec. 9344, R. S. 1909, Sec. 11559.) Street railroads are also assessable (R. by State Board of Equalization. S. Mo. 1899, Sections 9353, 9354, 9355, R. S. 1909, Secs. 11572, 11573, 11574.) This applies to street railway comline or road is partly pany whose within city, and partly outside limits of city.( State ex rel. vs Met. Street Ry. Co., 161 Mo. 188.) must contain. What assessment (State ex rel. vs Ry. Co. 101 Mo. 136, 1. c. 144, 145.) Judgment of State Board of Equali zation is final under Missouri constitution and statutes. (State ex rel. vs Dockery et al., 191 U. S. 165. l. c. 170; State ex rel. vs Western Union Telegraph Co., 165 Mo. 502, 1. c. 517.) Taxes against railroads are levied by the County Court. (R. S. Mo. 1899, Sec. 9363, R. S. 1909, Sec. 11582.) County Court only has power to levy (City these taxes for city purposes. of St. Joseph vs Railroad, 118 Mo. 671, 1. c. 685.) Tax may be levied only by County Court by order spread upon its records, otherwise collection of tax cannot be enforced. (City of Kansas vs Railway Co., 81 Mo. 285; St. Louis & S. F. Ry. Co., vs Apperson, 97 Mo. 300; State ex rel. vs Railroad, 135 Mo. 618.) Assessment may be made at adjourned session of regular term. (State ex rel. vs Railway, 101 Mo. 136.) Tax not invalid because levy is made after tax is due. (St. Louis & S. F. Ry. Co. vs Gracy, 126 Mo. 472.) Ascertainment of rate and amount of levy by County Court is judicial act and rate cannot be changed by Circuit Court nor otherwise reviewed by it. (State ex rel. vs Ry., 149 Mo. 635.) See State ex rel. vs Western Union Tel. Each City or Town Council, Etc., is required to certify to the County Court a statement of assessments of property held for purposes other than those of carrier and the rate percent levied by the city on all property therein for municipal purposes for that year. If this certificate is not made within time required, tax upon said property for such city cannot be levied. (State ex rel. vs Railroad, 135 Mo. 77.) Telegraph Companies.-Franchises and property of telegraph companies are assessed by State Board of Equalization. (R. S. Mo. 1899, Chap. 149, Art. IX; Laws 1901, p. 232; R. S. 1909, Chap. 117, Art. XIII; R. S. 1909, Secs. 11551, 11552.) Property of telegraph company within state is subject to state taxation like all other property. Fact that company is engaged in interstate commerce or that it is agent of government can afford no immunity from taxation of its property. (State ex rel. vs Western Union Telegraph Co., 165 Mo. 502, 1. c. 519.) What may be taken into consideration in assessing telegraph company. (State ex rel. vs Western Union Tel. Co., 165 Mo. 502, 1. c. 511, 512.) Fact that telegraph company is instrument of interstate commerce does not exempt its property in this state from taxation. (State ex rel. vs Wes tern Union Tel. Co., 165 Mo. 502, 1. c. 525, s. c. 190 U. S. 412.) Bridges assessable by State Board of Equalization. (R. S. Mo. 1899, Chap. 149, Art. IX; Laws 1901, p. 232; R. S. 1909, Chap. 117, Art. XIII; R. S. 1909, Secs. 11551, 11552.) See note to telegraph companies. (State ex rel, vs How assessed. Franchises of Express Companies assessable by State Board of Equalization. (R. S. 1899, Chap. 149, Art. IX and XII; Laws of 1901, p. 232; R. S. 1909, Chap. 117, Art. XIII.) Telephone, Conduit, Water, Electric Light, Gas Companies and all other similar corporations, owning, operating and managing public utilities and quasi public corporations possessing special and peculiar privileges and authorized by law to perform any public service, how taxed. (Laws 1901, p. 232; R. S. 1909, Secs. 11551, 11552.) Collection-Taxes due city from railroads are due and payable to the County Collector. (R. S. 1899, Sec. 9368; R. S. 1909, Sec. 11587.) Authority of city to sue in its own name for taxes assessed against rail. roads. (Kansas City vs Railroad, 81 Mo. 285; City of St. Joseph vs Railroad, 118 Mo. 671, 1. c. 685, 686.) See R. S. Mo. 1899, Secs. 9373 and 9374, R. S. 1909, Secs. 11592 and 11593) requiring all suits to be prosecuted in name of State ex rel. Collector of County. Sec. 8. Every Property Owner to Deliver to Assessor Complete List of Property, Etc.-Assessor to Receive List, WhenTo Furnish Blanks.-It shall be the duty of every person owning or having under his control any personal property subject to municipal taxation for any fiscal year to deliver to the City Assessor, at his office, on or before the fifteenth day of February next preceding such fiscal year, a true and complete list thereof, with the actual cash value of such property. On and after the first day of January the Assessor shall attend in person or by deputy at his office, on every week day up to and including the fifteenth day of February following, from the hour of eight o'clock in the forenoon until six o'clock in the afternoon, for the purpose of receiving the lists of property and statements of merchants and others by this Charter required to be delivered to him, and shall at all times keep on hand and furnish to persons lawfully requiring the same, all necessary blanks and forms for lists and statements required by this Charter. See note to next following section. It is duty of curator to list property in his charge for assessment. Curator discharged in February should have given in list in preceding January and retained sufficient to pay taxes. Failing in this he is personally liable for taxes. (Kansas City vs Simpson, 90 Mo. App. 50; State ex rel. vs Burr, 143 Mo. 209.) Sec. 9. Verification of Lists-Failing to Furnish List-Penalty. The Assessor and his deputies shall be authorized to administer oaths and affirmations, and may examine on oath any person touching the personal property for which he is liable to be assessed, or the value thereof, or the amount of goods, wares and merchandise owned or kept by him as a merchant; and may, by a notice delivered to any person or left at his residence, office or place of business, require such person within five days to deliver to him at the Assessor's office any list or statement necessary for the purpose of making the assessment, and to verify the same by affidavit; and any person failing or refusing to verify such list, when thereto requested by the Assessor, or to be examined, or answer on oath, regarding his property and merchandise, when thereto requested by the Assessor, er to deliver and verify such list and statement when notified by the Assessor so to do, shall forfeit to the city the sum of one hundred dollars, to be recovered in an action therefor in the name of the city, to be instituted under the direction of the Comptroller before the Municipal Court or any court of competent jurisdiction, and the Assessor shall assess such person according to the best information he can get. Assessment lists, whether made by taxpayer or by assessor, are only memoranda for the personal use of assessor in making up assessment book. They are not evidence in suit for collection of taxes assessed. (State ex rel. vs Carr, 178 Mo. 229, 1. c. 238.) The tax books are the primary evidence. (State ex rel. vs Birch, 186 Mo. 205, 1. c. 214.) The assessor is not bound to the value fixed by tax payer in list furnished assessor. Law same in regard to both real and personal property. (State ex rel. vs Stamm, 165 Mo. 73) Taxpayer cannot be heard to question validity of assessment if value is fixed by his agreement. (Kansas City ex rel. vs Holmes, 127 Mo. App. 620; State ex rel, vs Stamm, 165 Mo. 73.) One who makes out and signs assessment list furnished by assessor is not in position to complain that list did not specify property by classes but made lumping or total valuation. (City of Lexington ex rel. vs Bank, 165 Mo. 671.) Failure of assessor to list various pieces and kinds of personal property assessed is mere irregularity. If tax payer refuses to list his property and assessor makes assessment in lump sum on best information and no appeal is taken he cannot complain in action for collection of tax that assessment was not itemized. (State ex rel. vs Cummings, 151 Mo. 49.) Difference between assessment for taxation and levying tax. (Kansas City vs Railroad, 81 Mo. 285.) When right to assess for taxation without list signed by taxpayer at taches. (State ex rel. vs Cummings, 151 Mo. 49; State ex rel, vs Casey, 210 Mo. 235; State ex rel. vs Spencer, 114 Mo. 574.) Validity of added assessment is not affected by failure to impose penalty. (State ex rel, vs Baker, 170 Mo. 383.) Sec. 10. Corporations and Companies-Assessment of Property of Bank Stock-Lists and Assessment of-Lien-Failure to Furnish List-Penalty.—The property of all corporations and companies within the city, except incorporated banks and such other corporations as are exempted by State law, shall be assessed and taxed as the property of individuals is assessed and taxed. All shares of stock in foreign corporations, or in corporations whose property is liable to municipal taxation, but the assessment of which is not otherwise provided for, shall be assessed to the holder of such shares. The stock of incorporated banks and other corporations taxable in the same manner as incorporated banks, whether organized under the laws of this State or of the United States, shall be assessed and taxed in the following manner: The president or other chief officer of any such bank or other corporation shall each year, within the time prescribed by law for listing personal property, under oath, deliver to the Assessor a list of all shares of stock held therein, and the names of the persons holding the same on the first day of January of each year, together with a list of all real estate belonging to such corporation and lying within the limits of the city (which said real estate shall be omitted by the Assessor from his assessment of taxable real estate), and shall also state the actual cash value of such stock; and such stock shall be taxed at its actual cash value to the owners thereof as other personal property is taxed, in one list by itself on the personal property tax book of the Assessor, in a column headed by the name of the corporation whose stock is thus assessed and taxed. The taxes assessed on shares of stock embraced in such list shall be paid by the corporations respectively as agents or shareholders, and shall be a lien upon such shares from the first day of January before the fiscal year for which the same are assessed, and these corporations may respectively recover from the owners of such shares the amount so paid, or deduct the same from the dividends accruing on such shares; and the amount so paid shall be a lien on such shares respectively from the date aforesaid, and shall be paid before a transfer thereof shall be made. If any president |