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MESKER BROTHERS INDUSTRIES, INC. v. LEACHMAN

Nos. 58886, 58887.

529 S.W.2d 153 (1975)

MESKER BROTHERS INDUSTRIES, INC., Appellant, v. George C. LEACHMAN, Collector of Revenue, and Frank J. Antonio, Assessor, St. Louis County, Missouri, Respondents. MESKER INDUSTRIES, INC., Appellant, v. George C. LEACHMAN, Collector of Revenue, and Frank J. Antonio, Assessor, St. Louis County, Missouri, Respondents.

Supreme Court of Missouri, Division No. 2.

November 10, 1975.

Attorney(s) appearing for the Case

Donald S. Hilliary, Clayton, for appellant.

George W. Lang, II, Asst. County Counselor, Clayton, for respondents.

HENRY I. EAGER, Special Commissioner.

This appeal involves the liability of a manufacturer in St. Louis County for manufacturers' taxes (Chapter 150, RSMo 1969)1 on "work in process." The specific section involved is § 150.310, which provides in pertinent part as follows: "* * * 1. Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, as...

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