ST. LOUIS COUNTY v. STATE TAX COMMISSION

No. 59494.

562 S.W.2d 334 (1978)

ST. LOUIS COUNTY, Missouri, a body corporate and politic, Appellant, v. STATE TAX COMMISSION of Missouri, J. E. (Jim) Riney, Don G. Williams, and Robert F. Love, Members of the State Tax Commission of Missouri, and McDonnell-Douglas Corporation, Respondents.

Supreme Court of Missouri, En Banc.

March 13, 1978.


Attorney(s) appearing for the Case

Thomas W. Wehrle, George W. Lang, II, Clayton, for appellant.

Robert G. Brady, James E. Reynolds, Jr., Bryan, Cave, McPheeters & McRoberts, St. Louis, for respondents.

Larry B. Luber, John H. Quinn, St. Louis, amici.


MORGAN, Chief Justice.

This case involves construction of a revenue law of this state, specifically the Manufacturers' License Tax, §§ 150.300 et seq., RSMo 1969, which provide (§ 150.310), in part, that: "Every manufacturer in this state shall be licensed and taxed on all raw material and finished products, as well as all the tools, machinery and appliances used by them, in the same manner as provided by law for the taxing and licensing of merchants...

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