Effective 28 Aug 1939
94.150. Enforcement of taxes — how suits brought. — The enforcement of all taxes authorized by sections 94.010 to 94.180 shall be made in the same manner and under the same rules and regulations as are or may be provided by law for the collection and enforcement of the payment of state and county taxes, including the seizure and sale of goods and chattels, both before and after said taxes shall become delinquent; provided, that all suits for the collection of city taxes shall be brought in the name of the state, at the relation and to the use of the city collector.
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(RSMo 1939 § 6926)
Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204
(1965) Held that city license tax ordinance allowing inspection of merchants' records was valid and that such inspection was authorized by this section when read with other statutes authorizing inspection for state and county tax purposes. Kirkwood Drug Company v. City of Kirkwood (Mo.), 387 S.W.2d 550.