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WILLIAM A. STRAUB, INC. v. CITY OF ST. LOUIS

No. 57713.

506 S.W.2d 377 (1974)

WILLIAM A. STRAUB, INC., et al., Appellants, v. CITY OF ST. LOUIS et al., Respondents.

Supreme Court of Missouri, Division No. 2.

March 11, 1974.

Attorney(s) appearing for the Case

Jesse E. Bishop, St. Louis, for appellants.

Edwin Grossman, St. Louis, co-counsel for appellant William A. Straub, Inc.

Robert C. McNicholas, City Counselor, James J. Wilson, Associate City Counselor, St. Louis, for respondents City of St. Louis and Raymond Bartunek, Successor in Office to Joseph C. Sansone of the City of St. Louis.

Francis P. Dorsey, St. Louis, for respondent John K. Travers, Collector of Revenue of the City of St. Louis.

FINCH, Acting Presiding Judge.

This appeal involves the assessability and taxability by the City of St. Louis of certain tangible personal property owned by American National Bank in St. Louis (hereinafter Bank) and leased by it to the other appellants for use in their respective businesses. Interpretation of revenue laws of the State of Missouri (§§ 137.495 and 148.110)1 is involved...

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