# State ex rel. Armour Packing Co. v. Stephens

> Supreme Court of Missouri · December 13, 1898 · 146 Mo. 662

URL: https://www.frixlaw.com/law-library/cases/8013007

## Case

- **Full name:** The State ex rel. Armour Packing Company v. Stephens
- **Court:** Supreme Court of Missouri
- **Decided:** December 13, 1898
- **Citations:** 146 Mo. 662; 48 S.W. 929; 1898 Mo. LEXIS 60
- **Precedential status:** Published
- **Opinion:** Concurrence by Williams
- **Judges:** Agree, Antt, Brace, Burgess, From, Jurisdiction, Marshall, Paragraph, Robinson, Sherwood, That, Thinks, Uantt, Views, Williams
- **Cited by:** 9 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8013007

## Opinion text

SEPARATE OPINION.
Williams, J.
I concur in quashing the record in the State Board of Equalization, levying a tax of two per cent upon the property of the relator, under section 7723e of the act of 1895, referred to in the opinion, on the ground that said section of the act is in conflict with the Constitution for the reasons stated in the opinion. I am not prepared to agree that, because this section is invalid, the whole act, providing for the assessment of the character of property therein described must be declared void.
I do not think that we can look beyond the return of the Board of Equalization in this proceeding; and the record of said Board does not show that the situs of the property of relator is outside of the limits of this State.
G-antt, C. J., Burgess and Brace, JJ., agree in these views.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8013007. Public record. Not legal advice.