Opinion
No. 28455.
November 18, 1952.
APPEAL FROM THE CIRCUIT COURT, FRANKLIN COUNTY, RANSOM A. BREUER, J.
Wm. H. Wessel, Hermann, for appellant.
Frank W. Jenny and James A. Cole, Union, for respondent.
This is an action for the collection of a poll tax of $3 levied by ordinance of the City of Berger, a city of the fourth class, under the powers granted to it by Section 94.280 RSMo 1949, V.A.M.S. The city recovered judgment in the circuit court and the defendant has appealed.
The principal question raised by this appeal is whether an ordinance of a fourth class city levying a poll tax of $3 but not specifically providing the taxpayer with the option of paying the tax by the performance of work on the streets and alleys is in conformity with § 94.280, supra, which imposes liability upon all able-bodied male persons between the ages of 21 and 50 years who possess certain residential qualifications, to work on the streets and alleys of such cities not to exceed three days or to pay such sum in lieu thereof as the board of aldermen may provide by ordinance, not to exceed $4, etc.
Appellant further contends that the notice to taxpayers of the levy of the poll tax was not in conformity with § 94.280, supra; and that the assessment was null and void and the tax illegal and uncollectible for the reason that the city had no marshal to lay the poll tax list before the board of aldermen, and no street commissioner to receipt taxpayers for work done upon the streets and alleys.
Appellant also raises a point calling for an interpretation of the intent of the General Assembly in the use of the words "able-bodied" in § 94.280, supra.
The determination of this appeal involves the construction of the revenue laws of this state, Moore v. Vaughan, 53 Mo. App. 632; Moore v. Vaughan, 127 Mo. 538, 30 S.W. 162, and not a mere question of practice, State ex rel. Sons v. Holland, 186 Mo. 222, 85 S.W. 356, as a result of which this cause should be transferred to the Supreme Court for determination. Constitution of Missouri 1945, Art. V, Sec. 3, V.A.M.S.
The foregoing opinion of HOUSER, C., is adopted as the opinion of the court.
The cause is, accordingly, ordered transferred to the Supreme Court for determination.
BENNICK, P. J., and RUDDY and HOLMAN, JJ., concur.