139.190. Examination by commission--settlement on record--report to director. - Missouri Statutes

Examination by commission--settlement on record--report to director.

139.190. 1. In making the settlement, the commission shall carefullyand fully examine into all collections made by the collector of delinquent andforfeited taxes, penalties and costs thereon, and licenses from all sourceswhatsoever.

2. The county commission shall cause the settlement to be entered ofrecord, so as to show the amount due the state, county and municipalitiesrespectively.

3. The record shall show the amount of state taxes collected on thecurrent tax books, and the amount of taxes returned delinquent thereon; also,the amount collected on delinquent lists, amount of interest or penaltycollected on delinquent lists, and amounts collected on peddlers', billiardand other licenses.

4. The clerk shall certify immediately the amounts to the director ofrevenue, on blanks furnished to him by the director of revenue for thatpurpose. The amount of municipal taxes in St. Louis City shall be certifiedto the mayor to the credit of the collector.

(RSMo 1939 § 11093, A.L. 1945 p. 1907, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9922; 1919 § 12914; 1909 § 11468

(1959) Settlement by county collector duly approved by county court does not bar or estop the state or county from recovering fees retained by collector in excess of the amounts permitted by law. State v. Ludwig (Mo.), 322 S.W.2d 841.