trust
savings
hill
argued
may
decided
june
roy
rucker
sedalia
petitioner
lieutellus
cunningham
jefferson
city
respondent
justice
brandeis
delivered
opinion
trust
savings
company
acting
trustee
shareholders
brought
suit
missouri
treasurer
henry
county
enjoin
collecting
attempting
collect
certain
part
taxes
assessed
year
shares
stock
pending
decision
suit
restrain
prosecution
action
already
brought
plaintiff
purpose
bill
alleged
township
assessor
intentionally
systematically
discriminated
shareholders
assessing
bank
stock
full
value
intentionally
systematically
omitting
assess
certain
classes
property
assessing
classes
property
per
cent
less
value
asserted
extent
per
assessments
void
discrimination
violated
equal
protection
clause
fourteenth
amendment
recited
plaintiff
tendered
continuing
tender
payment
per
cent
taxes
assessed
amount
conceded
due
grounds
equity
jurisdiction
bill
charged
relief
law
either
way
defense
pending
action
brought
treasurer
paying
tax
full
protest
suing
refund
per
cent
thereof
administrative
remedy
relief
sought
ever
provided
law
either
appeal
otherwise
county
board
equalization
state
board
equalization
defendant
answer
denied
allegations
discrimination
opposed
relief
equity
grounds
plaintiff
pursued
remedies
county
state
board
equalization
pursuant
articles
chapter
missouri
revised
statutes
sections
plaintiff
guilty
laches
trial
refused
injunction
dismissed
bill
without
opinion
findings
fact
missouri
held
appeal
relief
alleged
discriminatory
assessment
suit
law
bill
equity
appropriate
remedy
unless
relief
timely
application
administrative
board
neither
boards
equalization
charged
power
duty
grant
relief
without
passing
definitely
upon
question
discrimination
concluded
plaintiff
time
tax
books
delivered
collector
filed
complaint
state
tax
commission
body
proper
exercise
jurisdiction
granted
hearing
heard
evidence
respect
valuations
complained
charges
contained
complaint
found
true
valuations
placed
property
lowered
property
raised
property
omitted
assessment
roll
placed
thereon
discrimination
complained
thereby
removed
remedy
provided
statute
adequate
certain
complete
compare
first
national
bank
greeley
weld
county
held
therefore
plaintiff
quate
legal
remedy
entitled
equitable
relief
plaintiff
complained
tax
commission
clearly
guilty
laches
grounds
affirmed
judgment
trial
powers
duties
state
tax
commission
prescribed
article
chapter
revised
statutes
sections
six
years
suit
begun
provisions
construed
missouri
laclede
land
improvement
state
tax
commission
mo
required
determine
whether
commission
power
grant
relief
character
sought
commission
refused
ground
lack
power
application
relief
discrimination
similar
alleged
laclede
company
petitioned
mandamus
compel
commission
hear
complaint
denied
petition
saying
statute
conferred
power
commission
statute
thus
construed
violate
section
article
constitution
missouri
decision
thereafter
consistently
acted
upon
commission
followed
later
cases
one
doubted
authority
laclede
case
expressly
overruled
case
bar
defendant
answer
asserted
plaintiff
availed
administrative
remedies
articles
chapter
application
boards
equalization
guilty
laches
contentions
state
held
unsound
answer
significantly
omitted
contention
remedy
application
state
tax
commission
whose
powers
dealt
intervening
article
possibility
relief
tax
commission
suggested
one
entire
litigation
filed
opinion
june
late
plaintiff
avail
newly
found
remedy
decision
application
tax
commission
made
tax
books
delivered
collector
done
october
plaintiff
seasonably
filed
petition
rehearing
recited
facts
asserted
addition
claims
merits
applying
new
construction
article
chapter
case
bar
refusing
relief
newly
found
powers
commission
transgressed
due
process
clause
fourteenth
amendment
additional
federal
claim
thus
made
timely
since
raised
first
opportunity
missouri
ex
rel
missouri
ins
gehner
ed
petition
denied
without
opinion
granted
certiorari
ed
opinion
judgment
missouri
must
reversed
denied
plaintiff
process
term
primary
sense
opportunity
heard
defend
substantive
right
first
plain
practical
effect
judgment
missouri
deprive
plaintiff
property
without
affording
time
opportunity
heard
defense
plaintiff
asserted
invasion
substantive
right
federal
constitution
equality
treatment
greene
louisville
interurban
ann
cas
sioux
city
bridge
dakota
county
allegations
complaint
established
federal
constitution
conferred
upon
plaintiff
right
assessments
abated
per
cent
order
protect
property
seized
payment
part
tax
alleged
unlawful
plaintiff
invoked
appropriate
judicial
remedy
provided
state
second
employers
liability
cases
settled
law
state
remedy
one
available
bill
equity
appropriate
power
grant
relief
even
new
construction
statute
dealing
tax
commission
questioned
held
state
case
judicial
remedy
open
plaintiff
administrative
remedy
state
tax
commission
provided
decision
laclede
case
entirely
futile
plaintiff
apply
commission
body
persistently
refused
entertain
applications
state
supported
refusal
thus
june
opinion
case
bar
delivered
tax
commission
rule
laclede
case
grant
relief
plaintiff
entitled
facts
alleged
june
commission
grant
relief
plaintiff
decision
case
time
commission
act
long
expired
obviously
therefore
time
state
provide
plaintiff
administrative
remedy
alleged
illegal
tax
invoking
appropriate
judicial
remedy
plaintiff
omit
comply
existing
condition
precedent
montana
national
bank
yellowstone
county
judgment
permitted
stand
deprivation
plaintiff
property
accomplished
without
ever
opportunity
defend
exaction
state
refused
hear
plaintiff
complaint
denied
relief
lack
power
demerit
complaint
assuming
power
merit
plaintiff
first
seek
administrative
remedy
fact
never
available
open
thus
denying
remedy
ever
available
enforcement
right
prevent
seizure
property
judgment
deprives
plaintiff
property
second
result
stated
attained
exercise
state
legislative
power
transgression
due
process
clause
fourteenth
amendment
obvious
ettor
tacoma
violation
none
less
clear
result
accomplished
state
judiciary
course
construing
otherwise
valid
first
national
bank
greeley
weld
county
state
statute
federal
guaranty
due
process
extends
state
action
judicial
well
legislative
executive
administrative
branch
government
true
courts
state
power
interpret
declare
written
unwritten
laws
state
power
review
decisions
state
courts
limited
decisions
federal
questions
mere
fact
state
rendered
erroneous
decision
question
state
law
overruled
principles
doctrines
established
previous
decisions
party
relied
give
rise
claim
fourteenth
amendment
otherwise
confer
appellate
jurisdiction
decision
case
bar
based
ground
retrospective
denial
existence
right
retroactive
change
law
remedies
concerned
rights
plaintiff
merits
although
may
observed
plaintiff
claim
one
arising
federal
constitution
consequently
one
opinion
state
final
accuracy
state
construction
statute
either
laclede
case
case
bar
present
concern
solely
question
whether
plaintiff
accorded
due
process
primary
opportunity
present
case
heard
support
undoubtedly
state
power
construe
statute
dealing
state
tax
commission
overrule
laclede
case
neither
matters
raises
federal
question
neither
subject
review
state
courts
determine
adjective
well
substantive
law
state
must
accord
parties
due
process
law
whether
acting
judiciary
legislature
state
may
deprive
person
existing
remedies
enforcement
right
state
power
destroy
unless
afforded
real
opportunity
protect
compare
postal
telegraph
cable
newport
third
finding
laches
predicated
entirely
plaintiff
failure
apply
state
tax
commission
view
said
ground
sufficient
independently
support
judgment
missouri
decide
whether
allegations
plaintiff
bill
sustained
proof
inquire
merits
plaintiff
claim
equal
protection
clause
judgment
reversed
case
remanded
proceedings
inconsistent
opinion
reversed
justice
mcreynolds
hear
argument
took
part
decision
case
footnotes
boonville
national
bank
schlotzhauer
mo
taxpayer
represented
counsel
represent
plaintiff
relief
sought
bill
equity
like
discrimination
without
prior
application
state
tax
commission
missouri
required
decide
whether
taxpayer
invoked
appropriate
remedy
held
elaborate
opinion
mention
tax
commission
remedy
pursued
appropriate
one
taxpayer
entitled
relief
thereby
facts
alleged
proved
see
also
jefferson
city
bridge
transit
blaser
mo
columbia
terminals
koeln
mo
state
baker
mo
state
dirckx
mo
sup
reason
prompted
overrule
laclede
case
thus
stated
opinion
doubtful
whether
evidence
case
warrants
finding
local
assessor
intentionally
systematically
undervalued
real
estate
personal
property
listed
bank
stock
question
failure
assess
sucking
animals
poultry
intentional
pursuant
system
owners
bank
stock
entitled
abatement
portion
taxes
property
undervalued
appear
principle
taxpayers
state
entirely
relieved
far
taxes
concerned
owners
poultry
taxed
seems
necessary
rechart
course
equitable
relief
denied
solely
equitable
doctrines
plaintiff
adequate
legal
remedy
application
commission
guilty
laches
pursuing
compare
turner
new
york
saranac
land
timber
comptroller
crane
hahlo
atchafalaya
land
williams
cypress
ownbey
morgan
compare
pennoyer
neff
standard
oil
missouri
ann
cas
frank
mangum
moore
dempsey
kryger
wilson
mount
mary
cemetery
mullins
quong
ham
wah
industrial
accident
fox
river
paper
railroad
central
land
laidley
patterson
colorado
ann
cas
willoughby
chicago
northern
colorado
irrigation
dunbar
city
new
york
rooker
fidelity
trust
tidal
oil
flanagan
american
railway
express
kentucky
long
line
decisions
holding
provision
section
article
federal
constitution
protecting
obligation
contracts
state
action
directed
impairment
legislation
judgments
courts
see
tidal
oil
flanagan
note
likewise
reference
ex
post
facto
laws
kring
missouri
ross
oregon
frank
mangum
process
trial
error
change
decision
order
conform
changing
ideas
conditions
traditional
courts
administering
common
law
since
state
courts
interpret
declare
law
state
correct
errors
declare
law
well
state
courts
like
may
ordinarily
overrule
decisions
without
offending
constitutional
guaranties
even
though
parties
may
acted
prejudice
faith
earlier
decisions
doctrine
gelpcke
dubuque
wall
butz
muscatine
wall
like
swift
tyson
pet
applied
confined
strictly
cases
arising
federal
courts
fleming
fleming
tidal
oil
flanagan
const
electrical
installation
bacon
texas
central
land
laidley
previous
construction
statute
highest
plaintiff
course
assume
risk
ultimate
interpretation
highest
might
differ
likewise
administrative
remedy
still
available
plaintiff
denial
due
process
regard