T. J. MOSS TIE COMPANY v. STATE TAX COM'N OF MISSOURI

No. 48230.

345 S.W.2d 191 (1961)

T. J. MOSS TIE COMPANY, Appellant, v. STATE TAX COMMISSION OF MISSOURI et al., Respondents.

Supreme Court of Missouri, Division No. 1.

April 10, 1961.


Attorney(s) appearing for the Case

Boyle, Priest, Elliott & Weakley, Howard Elliott, Edward D. Weakley, St. Louis, J. Ben Searcy, Eminence, for appellant.

Friend B. Greene, Pros. Atty., Eminence, for respondents.


COIL, Commissioner.

T. J. Moss Tie Company owned 73,616.51 acres of timberland in Shannon County. Its 1959 assessment was $346,105, about $4.70 an acre. The County Board of Equalization affirmed that assessment on appeal. Pursuant to the company's petition for review, the Missouri State Tax Commission held a hearing on December 14, 1959, and on December 17, 1959, rendered its purported decision "that the proper assessed valuation of petitioner's property should be...

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