CENTRAL TRUST co. ·v. WABASH, sr. L. & P. RY. 00. 15
4. LAWS—CONFLICT BETWEEN, Ann Crrx Omnrnns. ‘ "
Semble, that where a city charter granted by an act of the general assembly
of the state of Missouri conflicts with a law subsequently passed, as to assess-
ment of property for taxation, the charter must be held to be superseded to
the extent of any conllict that may exist.
In Equity. Exceptions to master’s report.
This suit is to recover certain taxes, amounting to $11,000, alleged
to have been assessed and levied by the city of St. Charles, Missouri,
under authority of its charter, upon the St. Charles bridge, for the
years 1878 to 1884, inclusive.
The facts are substantially as follows: The St. Charles Bridge Com-
pany, a joint-stock corporation, organized under the general laws of
Missouri, constructed the bridge in question in the year 1871. It
was intended to be used as a railway bridge, and has never been used
for anything else. It spans the Missouri river at St. Charles, and
2,308 feet of the bridge and its approaches are within the corporate
limits of that city. The triage forms a connecting link and compo-
nent part of the line of railway now owned by the Wabash, St. Louis
& Pacino Railway Company, extending from the city of St. Louis to .
Kansas City, in the state of Missouri. July 8, 1878, the St. Louis,
Kansas City & Northern Railway Company, which had used said
bridge ever since_its completion under a lease, as a part of its railway,
purchased the bridge, and continued to use it as before until it was
succeeded in 1879 by the St. Louis, Kansas City & Northern Railway
Company, which has used it as a part of its line of railway ever since.
Prior to July 30, 1877, taxes were paid upon said bridge to the city
'of St. Charles, levied by the mayor and councilmen, under its charter
and ordinances.
On July 30, 1877, the general assembly passed an act giving the
state board of equalization exclusive power to assess railroad prop-
erty, and since then the St. Charles bridge has been returned by its
owners to that board as part of the road-bed and track of the St.
Louis, Kansas City & Northern Railway, and its successor in title,
the Wabash, St. Louis & Pacific Railway, for the years 1878 to 1884,
inclusive; and the board has annually assessed the property as a .
part of the track of said railway companies for all the years above
named, except the year 1884, for which the assessment had not been
made at the time the intervenor’s petition was filed. The city’s part
of said general tax upon said property for said years has been paid
over to the respective treasurers of said city. The assessor of the city
of St. Charles has, however, during all of said years, assessed that
part of the St. Charles bridge located within the city limits separate
from the railroad track upon it. It is not claimed that he had any
authority for so doing except the provisions of the city charter and
ordinances. ` T
The question is as to how far the rights of the city under its
charter have been ailected by the acts of the general assembly.