City of Cape Girardeau v. Burrough

■City Taxes: review dn appeal: presumption. Where, in an action by a city, founded on its ordinances, for delinqudnt taxes, it is objected that the assessment was not legal, and the ordinances are not set out in the record, the correctness of the judgment of the trial court will be presumed on appeal.

Appeal from Cape Gircvrdeau Court of Common Pleas. Hon. Maurice Cramer, Judge. (1) The land must be assessed in the name of Ihe real or record owner. Abbott v. Lindenbower, 42 Mo. 102; Gaines v. Fender, 82 Mo. 497-; State, etc., v. Railroad, 82 Mo. 468. (2) Where land is assessed to a former deceased owner, a sale of such land for nonpayment of taxes passes no title; all proceedings based hereon are bad. Borpee v. Bussell, 2 New Eng. Rep. 898; Thompson v. Gerrish, 57 N. H. 85; Thompsonv v. Ela, 60 N. H. 562; Trowbridge v. Horan, 78 N. Y. 439; Crugers v. Dougherty, 23 N. Y. 107; 88 N. C. 251; Black on Tax Titles, sec. 37. (3) The “estate”' of anyone is not an owner, and cannot possibly be-one, as it is property itself. Trowbridge v. Horm, 78-N. Y. 439, and cases supra, point 2. (1) An assessment in the name of the “widow and heirs” is not void. 10 Wend. 346. Also an assessment to “estate of J. B. Coles” was held good. State v. Jersey City, 24 N. J. 108; Wells v. Battell, 11 Mass. 477; Eyermanv. Scollay, 16 Mo. App. 498. (2) The judgment was for the right party, and ought to be affirmed.