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McKAY BUICK, INC. v. SPRADLING

No. 59174.

529 S.W.2d 394 (1975)

McKAY BUICK, INC., a corporation, et al., Respondents, v. James R. SPRADLING, Director of the Department of Revenue of the State of Missouri, et al., Appellants.

Supreme Court of Missouri, En Banc.

November 10, 1975.

Attorney(s) appearing for the Case

John C. Danforth, Atty. Gen., Clarence Thomas, Asst. Atty. Gen., for appellants.

David V. G. Brydon and James C. Swearengen, Jefferson City (Hawkins, Brydon & Swearengen), Jefferson City, for respondents.

BARDGETT, Judge.

In this declaratory judgment case the circuit court of Cole County upheld the constitutionality of Senate Bill 402 (§ 150.010, RSMo 1969, as amended 1974) enacted by the 77th general assembly in 1974 as against the contentions of appellants, director of revenue of Missouri and the tax commission of Missouri, that the act violated Art. X, § 4(a), (b), Mo.Const., as amended. In addition to § 150.010 being a revenue law of this state,...

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