McDOWELL, Judge.

This is an action in injunction to prohibit the city of East Prairie, Missouri, from collecting taxes for the year 1949. The trial court dismissed plaintiff's petition. From this judgment plaintiffs appealed.

The petition alleges that plaintiffs own real property in East Prairie, Missouri, a city of the fourth class; that Ray Fulkerson, Webb Defield and Sullivan Brigman are respectively, Mayor, City Collector and City Clerk of said City. The petition then alleges that the city clerk is in possession of tax books of said city for the year 1949, which contain a purported levy against the properties of each of plaintiffs for that year; that said taxes so levied against each of the plaintiffs' properties are void because they were not authorized by ordinance.

The petition then alleges that the city collector has attempted to collect the taxes and enforce a tax lien against each of the properties of plaintiffs; that said taxes constitute a cloud upon the title of plaintiffs' properties and will result in a multiplicity of suits and that plaintiffs have no adequate remedy at law.

The prayer is that the city of East Prairie and the officers thereof be restrained from collecting the taxes so levied against the properties of plaintiffs and that the city and the officers thereof be restrained from levying or extending said tax for the year 1949 based on any ordinance passed on or after November 4th, 1949, and be enjoined from levying or fixing any ordinance adopting a tax for said year and for such other relief as deemed proper.

The defendants' answer amounts to a general denial of the allegations of the petition and pleads that the taxes complained of were legally levied by ordinance. The cause was submitted to this court on an agreed statement of facts.

Two questions are presented for decision: first, did plaintiffs have an adequate remedy at law, and secondly, were the taxes for the year 1949 and the rates used in making the levy authorized by ordinance as required by law?

We will state such facts in the decision of each of the issues presented as we deem necessary to the proper solution thereof.

The first question presented is, will injunction lie to prevent the collection of an unlawful tax.

We agree with the plaintiffs in this case that if the taxes were unauthorized and illegal, injunction is the proper remedy. Section 526.030, R.S.Mo. 1949, provides: "The remedy by writ of injunction or prohibition shall exist in all cases where a cloud would be put on the title of real estate being sold under an execution against a person, partnership or corporation having no interest in such real estate subject to execution at the time of sale, or an irreparable injury to real or personal property is threatened, and to prevent the doing of any legal wrong whatever, whenever in the opinion of the court an adequate remedy cannot be afforded by an action for damages."

Section 94.190, R.S.Mo. 1949, provides: "* * * A lien is hereby created in favor of the city against any lot or tract of land for any such tax assessed by any such city against the lot or tract of land, which lien shall be superior to all other liens or encumbrances except the lien of the state for state, county, or school taxes."

Now, undoubtedly, this city tax would cast a cloud upon the title to the taxable properties owned in the city of East Prairie and would cause a multiplicity of suits. Therefore, we find that the remedy of injunction was proper to restrain the collection or the attempt to collect unauthorized taxes levied by the city.

If said property were sold under an unauthorized tax it would constitute an unlawful interference with complaints' rights. Graves v. Purcell, 337 Mo. 574, 85 S.W.2d 543; section 526.050, R.S.Mo. 1949.

In Overall v. Ruenzi, 67 Mo. 203, 206, the court states the law: "Injunction will lie, without regard to the question whether the collection of the taxes can be enforced by the seizure and sale of real or personal property. When officers or individuals, have no legal authority to lay a tax, and they assume the right, or when persons are vested with legal authority to lay a tax for a specified purpose, but instead of exercising that power, they proceed to impose a tax which the law has not authorized, or lay it for fraudulent or unauthorized purposes, then a court of equity will interpose to afford preventive relief by restraining the exercise of powers perverted to fraudulent or oppressive purposes."

In Jacobs v. Cauthorn, 293 Mo. 154, 238 S.W. 443, 445, the court states the law: "It is further contended by respondents that the bill is insufficient to support a decree restraining the imposition of said tax and that appellants had their remedy at law. It is true that the petition in this case follows narrow limits and a rather restricted course and is directed generally, as above stated, to the manner by which said tax was authorized and not to its legality; but an analysis of the bill shows that the petitioners challenged the legality of the tax upon general grounds and then appended a general prayer for relief against the burdens of an illegal tax. This was sufficient. * * * "

In the case at bar, cities of the fourth class are granted power by statute to levy and collect taxes; the method is provided by which said levy can be made and how the rate may be fixed and by whom. Now the petitioners in this case contend that the officials of the city of East Prairie did not follow the procedure set out by law in the levy of the tax against their properties not in the fixing of the rate of said tax but illegally extended the taxes on the tax book for the year 1949 and were attempting or threatening to collect the taxes so extended. This is a direct attack upon the legality of the taxes and injunction will lie.

The second contention made by plaintiffs is that said taxes extended upon the city tax books of East Prairie for the year 1949 were not authorized.

Section 7144, R.S.Mo. 1939, Mo.R.S.A. § 7144, is as follows: "In assessing property, both real and personal, in cities of the fourth class, the city assessor shall jointly, with the county assessor, assess all property in such cities, and such assessment, as made by the city assessor and county assessor jointly and after the same has been passed upon by the board of equalization, shall be taken as a basis from which the board of aldermen shall make the levy for city purposes. The assessment of the city property, as made by the city and county assessor, shall conform to each other, and after such board of equalization has passed upon such assessment and equalized the same, the city assessor's books shall be corrected in red ink in accordance with the changes made by the board of equalization, and so certified by said board, and then returned to the board of aldermen: Provided, that in cities which do not elect an assessor the mayor shall procure from the county clerk of the county in which such city is located, and it shall be the duty of such county clerk to deliver to the mayor on or before the first day of July of each year a certified abstract from his assessment books of all property within such city made taxable by law for state purposes, and the assessed value thereof as agreed upon by the board of equalization, which abstract shall be immediately transmitted to the council, and it shall be the duty of said council to establish by ordinance the rate of taxes for the year. * * * "

The above section is now section 94.190, R.S.Mo. 1949.

Section 94.210, R.S.Mo. 1949 reads as follows: "The board of aldermen shall, within a reasonable time after the assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance."

Section 7161, R.S.Mo. 1939, Mo.R.S.A. § 7161, headed "Board to perfect illegal levy" is as follows: "In case the corporate authorities of the city have attempted to levy any tax or assessment for improvements, or for the payment of interest or coupons on bonds issued and outstanding, or other evidences of debt, which tax or assessment may be informal, illegal or void in consequence of a failure to comply with the requirements of law, the board of aldermen shall have power to relevy and reassess any such tax or assessment in manner provided in this article."

The above section is now section 94.220, R.S.Mo. 1949.

Section 94.290, R.S.Mo. 1949, reads as follows: "When the board of aldermen shall have fixed the rate of taxation for any given year, the city clerk shall make out appropriate and accurate tax books, and shall therein set out in suitable columns, opposite the name of each person and the item of taxable property, as returned by the assessor and board of equalization, the amount of taxes, whether general or special, due thereon, and shall charge the collector with the full amount of taxes levied and to be collected; the clerk shall also charge the city collector with all licenses and other duties of all kinds to be collected."

It is the law in Missouri that municipal corporations have only such powers of government as are expressly granted them, or such as are necessary to carry into effect those that are granted. No power can be implied except such as are essential to the objects and purposes of the corporation.

Examining the evidence as set out in the agreed statement of facts, we find that the city of East Prairie did not elect an assessor and, therefore, under section 7144, R.S.Mo. 1939, it became the duty of the county clerk to deliver to the mayor, on or before the first day of July of each year, a certified abstract from his assessment book of all the property within the city subject to taxation by the state and the assessed value thereof as agreed upon by the board of equalization. The law then provides that the mayor shall immediately transmit the abstract to the council which shall establish by ordinance the rate of taxes for the year.

Paragraph 6 of the agreed statement of facts shows that the minutes or journal of the board of aldermen for June 3, 1949, had the following recitation: "City Clerk instructed to notify County Court that the tax rate for 1949 will be the same as 1948."

Paragraph 7 reads: "That no motion was made, or seconded, to place such statement in the minutes."

Paragraph 8 of said agreed statement of facts shows that the city clerk and mayor signed a certificate to the county court that the tax rate for the city of East Prairie would be as follows:

"General Fund 50 cents on the $100.00 valuation

"Sewer Sinking Fund 25 cents on the $100.00 valuation

"Water Works Sinking 25 cents on the $100.00 valuation Fund

"Sewer Maintenance 50 cents on the $100.00 valuation."

This statement was filed with the county clerk on the 12th day of August 1949.

It is admitted that the mayor did not procure from the county clerk on or before the first day of July, 1949, a certified abstract from the assessment books of all property within the city made taxable by law for state purposes; that the certified abstract was never presented to the board of aldermen. Under the agreed statement of facts the city clerk made the tax books out in the office of the county assessor and turned them over to the city collector on or about the 15th day of September, 1949, and that said tax books were in due form.

Under paragraph 16 of the agreed statement of facts no city ordinance was ever passed authorizing the clerk to prepare such tax book, and no ordinance was passed levying a tax upon all property within the city limits prior to the date such tax book was delivered to the city collector.

It is admitted that city tax ordinance No. 49 of East Prairie was in full force and effect at all times mentioned herein, having been passed in June 1917; that section 1 of said ordinance reads as follows:

" * * * the assessment of all property, both real and personal, within the City of East Prairie, Missouri, as made by the County Assessor, shall be taken and used by the Collector of the City of East Prairie in the collection of taxes, — the Board of Equalization having passed upon the same, prior to its being furnished to the city of East Prairie by the County Clerk of Mississippi County. This assessment shall be the basis upon which the Board of Aldermen shall make and levy all property taxes upon city property.

"Section 2. * * * The Board of Aldermen shall, within a reasonable time after the Assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general or other purposes, and fix the annual rate of levy therefor by ordinance; * * * "

Now section 7144, R.S.Mo. 1939, Mo.R. S.A. § 7144, provides that the city assessor jointly, with the county assessor, shall assess all property in such cities and after the same is passed upon by the board of equalization, it shall be taken as a basis from which the board of aldermen shall make the levy for city purposes and this section provides that where cities do not elect an assessor the mayor shall procure from the county clerk and the county clerk shall deliver to him on or before the first day of July a certified abstract of all property made assessable by law and the assessed value thereon agreed upon by the board of equalization and this section requires that the mayor shall immediately transmit to the city council such abstract and it then becomes the duty of the council to establish by ordinance the rate of taxes for the year.

Certainly, when the city clerk prepared the city tax books and turned them over to the city collector, September 15, 1949, said tax levies were illegal and not in conformity with the law. No ordinance had ever been passed by the city council fixing the rate of taxes but the rate had been orally fixed by the city clerk and the mayor and, if there had been nothing more done, we think the taxes would have been illegal and void. However, under the agreed statements of facts, on the 4th day of November, 1949, after the board of aldermen were notified that this injunction suit would be filed, it passed an ordinance numbered 432, which ordinance is as follows:

"Ordinance No. 432.

"An ordinance levying a property tax for the City of East Prairie, Missouri, for the year 1949, for General Revenue, Sewer Maintenance, Water Works Sinking Fund and Sewer Sinking Fund, for Bonds and Interest.

"Be it ordained by the Board of Alderman of the City of East Prairie, Missouri, as follows:

Section 1. There is hereby levied a tax of fifty cents (50 ¢) for each one hundred dollars ($100.00) valuation of all property real, "personal and mixed, including stocks of general merchandise and railroad, electric, telephone and telegraph properties, for general revenue for the City of East Prairie, Missouri, for the year 1949.

"Section 2. There is hereby levied a tax of fifty cents (50 ¢) on each one hundred dollars ($100.00) valuation of all property real, personal and mixed, including stocks of general merchandise and railroad, electric, telephone and telegraph properties, for the purpose of sewer maintenance with which to maintain and keep up in working order the sewers of the city of East Prairie, Missouri, for the year 1949.

"Section 3. There is hereby levied a tax of twenty-five cents (25 ¢) for each one hundred dollars ($100.00) valuation of all property, real, personal and mixed, including stocks of general merchandise and railroad, electric, telephone and telegraph properties, for the purpose of creating a sinking fund for water works, with which to pay outstanding bond indebtedness, principal and interest, of the City of East Prairie, Missouri for the year 1949.

"Section 4. There is hereby levied a tax of twenty-five cents (25 ¢) for each one hundred dollars ($100.00) valuation of all property, real, personal and mixed, including stocks of general merchandise and railroad, electric, telephone and telegraph properties for the purpose of creating a sinking fund for public sewer bonds for the City of East Prairie, Missouri, for the year of 1949, to pay interest and bonds on outstanding public sewer bonds.

"Section 5. The action of the City Clerk and Mayor of the City of East Prairie, Missouri, in certifying said levy to the Clerk of the County Court of Mississippi County, Missouri, on August 12, 1949, is hereby ratified and approved.

"Section 6. This ordinance shall be in full force and effect from and after its passage and approval.

"Read the first, second and third times and passed and approved this 4th day of November, 1949.

"Approved: Ray Fulkerson Mayor

"Attest: Sullivan Brigman City Clerk."

In City of Overland v. Ranft, Mo.App., 220 S.W.2d 746, 748, the court stated the law thus:

"The taxing power of municipal corporations must be exercised in strict conformity to the statute, and if there is doubt as to the delegation and existence of the power, that doubt must be resolved against the city."

There can be no doubt under the agreed statement of facts that the certificate, made out by the city clerk and the mayor and transferred to the county court, fixing the rate of taxation, was invalid. The law is clear that only the board of aldermen can fix the rate of taxation by ordinance. There can be no doubt that the city clerk, who made out the tax books in the office of the county assessor, did so without authority; so the whole case depends upon the validity of city ordinance No. 432, passed on the 4th day of November, 1949, after the board of aldermen were notified of this injunction suit.

The board of aldermen had, on the 3rd day of June, 1949, directed the clerk to notify the county court that the city tax rate for 1949 would be the same as for 1948. At this date the board of equalization had not met. Section 7148, R.S.Mo. 1939, Mo.R.S.A. § 7148, R.S. 1949, § 94.210, reads as follows:

"The board of aldermen shall, within a reasonable time after the assessor's books of each year are returned, ascertain the amount of money to be raised thereon for general and other purposes, and fix the annual rate of levy therefor by ordinance."

Section 7161, R.S.Mo. 1939, gives the board of aldermen the power to relevy and reassess a tax in case the attempted levy was not legal. We find from the record that the ordinance passed by the board of aldermen in November 1949, was a legal and binding ordinance provided it was in time.

We are met with this set of facts. Plaintiffs were admittedly property owners in the city of East Prairie; they rely solely for relief in equity on the ground that the taxes assessed for the year 1949 against their properties were unauthorized because the rate was not fixed by ordinance within a reasonable time. There is no contention that the taxes assessed were not the same taxes as against all of the other property owners and, at the time of filing of suit, three-fourths of the other tax payers had already paid said assessments. They asked a court of equity to find the assessments against their property void.

The law is that an injunction is not a writ of right but is an appeal to the conscience of the chancellor and to the chancellor's sound discretion. Murr v. Maxwell, Mo.App., 232 S.W.2d 219.

Under the law it is our duty to try this case de novo and reach our own conclusion as to the law and facts, giving due deference to the findings of the trial court. Marshall v. Callahan, Mo.App., 229 S.W.2d 730.

We find that the ordinance of November 4th, 1949, was timely under the statute; taxes would not become delinquent until December 31, 1949. There was power vested in the city council to correct an illegal assessment and we think the trial court was fully justified, under the facts in this case, in refusing to grant equitable relief.

Judgment affirmed.

VANDEVENTER, P. J., and BLAIR, J., concur.