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MISSOURI PACIFIC RAILROAD COMPANY v. KUEHLE

Nos. 56653, 56654, 56680.

482 S.W.2d 505 (1972)

MISSOURI PACIFIC RAILROAD COMPANY, a Corporation, (Plaintiff) Appellant, v. Harold KUEHLE, Tax Collector of Cape Girardeau County, Missouri, (Defendant) Respondent, Cape Girardeau School District No. 63 et al., Intervenors-Respondents. ST. LOUIS SOUTHWESTERN RAILWAY COMPANY, a Corporation, (Plaintiff) Appellant, v. Harold KUEHLE, Tax Collector of Cape Girardeau County, Missouri, (Defendant) Respondent, Cape Girardeau School District No. 63 et al., Intervenors-Respondents. ST. LOUIS-SAN FRANCISCO RAILWAY COMPANY, a Corporation, (Plaintiff) Appellant, v. Harold KUEHLE, Tax Collector of Cape Girardeau County, Missouri, (Defendant) Respondent, Cape Girardeau School District No. 63 et al., Intervenors-Respondents.

Supreme Court of Missouri, Division No. 1.

July 17, 1972.

Attorney(s) appearing for the Case

James E. Reeves, Ward & Reeves, Caruthersville, John F. McCartney, St. Louis, for plaintiff-appellant, St. Louis-San Francisco Ry. Co.; John McCullough, St. Louis, of counsel.

Harry C. Blanton, David E. Blanton, Blanton, Blanton, Rice & Sickal, Sikeston, for plaintiffs-appellants, Missouri P. R. Co., St. Louis S. W. Ry. Co.

Jack O. Knehans, Finch, Finch, Knehans & Cochrane, Cape Girardeau, Paul A. Mueller, Jr., Mueller & Statler, Jackson, for intervenors-respondents.

A. J. Seier, Prosecuting Atty., Cape Girardeau, for Harold Kuehle.

HOLMAN, Presiding Judge.

In each of these three cases, consolidated on appeal, plaintiff filed suit against the Tax Collector of Cape Girardeau County for refund of alleged excess school tax payments. The school districts of Cape Girardeau County intervened and judgments were rendered in favor of the defendant and the intervenors. Plaintiffs have appealed. We have jurisdiction because the case involves the construction of a state revenue law. Art. V, § 3, Mo...

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