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CITY OF BRIDGETON v. GILSTRAP

No. 55634.

463 S.W.2d 908 (1971)

CITY OF BRIDGETON, a Municipal Corporation, Plaintiff Appellant, v. Thomas C. GILSTRAP, Collector of Revenue, Defendant Cross-Plaintiff, Respondent, v. ST. LOUIS COUNTY et al., Cross-Defendants, Respondents, and City of Dellwood, City of Florissant, City of Hazelwood, Cross Defendants, Appellants.

Supreme Court of Missouri, En Banc.

March 8, 1971.

Attorney(s) appearing for the Case

William A. Richter, St. Louis, for appellant, City of Bridgeton.

James L. Sullivan, St. Louis, for appellant, City of Dellwood.

Jack Muehlenkamp, St. Louis, for appellant, City of Florissant.

R. J. Slater, St. Louis, for appellant, City of Hazelwood.

Joseph B. Moore, St. Louis County Counselor, Thomas W. Wehrle, Deputy County Counselor, Clayton, for respondent, St. Louis County.

William R. Dorsey, Clayton, for respondent, City of St. Ann.

John J. Morris, University City, for University City.

Raymond I. Harris, Harris, Fortus & Anderson, Clayton, for City of Bel-Ridge, City of Pine Lawn and the City of Wellston.

Frank P. Motherway, St. Louis, for the City of Overland.

A. E. Nick, Ferguson, for City of Ferguson.

G. F. Gunn, Brentwood, for City of Brentwood.

Edgar G. Boedeker, Clayton, for City of Clayton.

Richard F. Provaznik, Richmond Heights, for the City of Richmond Heights.

John F. Mulligan, St. Louis, for the City of Northwoods.

MORGAN, Judge.

The basic question in this suit for declaratory judgment is whether the revenue from the St. Louis County cigarette tax, authorized by Section 66.340, V.A.M.S., is to be allocated among the county (the unincorporated area) and the municipalities in the county solely on the basis of decennial census population figures, or whether the revenue may be allocated on the basis of population figures shown by special municipal censuses taken pursuant to Sections...

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