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DREY v. STATE TAX COMMISSION

Nos. 48118-48120.

345 S.W.2d 228 (1961)

Leo A. DREY, Plaintiff-Appellant, v. STATE TAX COMMISSION of Missouri, James M. Robertson, Chairman, and John A. Williams, J. Ralph Hutchison, Commissioners of the State Tax Commission of Missouri, Jink Smith, Assessor, Shannon County, Missouri, and Donald D. Searcy, Collector of Shannon County, Missouri, Defendants-Respondents.

Supreme Court of Missouri, Division No. 1.

April 10, 1961.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, St. Louis, Robert S. Allen, St. Louis, for plaintiff-appellant.

Friend B. Greene, Eminence, Dorman L. Steelman, David C. Harrison, Salem, for respondents.

HOUSER, Commissioner.

Here for review is the action of the Circuit Court of Shannon County dismissing an aggrieved taxpayer's appeals and affirming the orders of the State Tax Commission upholding real property tax assessments for the years 1957, 1958 and 1959 upon 88,725 acres of wild timberland located in Shannon County. In each of those three years taxpayer Leo A. Drey appealed the assessment to the Shannon County Board of Equalization. In each year the board denied...

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