METAL FORM CORP. v. LEACHMAN

Nos. 61482, 61483, 61484 and 61485.

599 S.W.2d 922 (1980)

METAL FORM CORPORATION, Respondent, v. George C. LEACHMAN, Appellant, MESKER-CLARK, INC., Respondent, v. George C. LEACHMAN, Appellant.

Supreme Court of Missouri, En Banc.

Rehearing Denied March 20, 1980.


Attorney(s) appearing for the Case

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

Donald S. Hilleary, Dennis J. Lenard, Susan E. Blaney, Clayton, for respondent.

Robert W. Copeland, Stephen C. Turley, Clayton, for amicus curiae Cooperating School Dist. of St. Louis Suburban Area, et al.

R. Jay Ingraham, County Counselor, Michael F. Dandino, Assoc. County Counselor, Kansas City, for amicus curiae Jackson County.

John H. Bracken, Kansas City, for amicus curiae Missouri School Boards Ass'n.

William E. Buckley, Mark D. Mittleman, St. Louis, Edward Matheny, Shirley Ward Keeler, Kansas City, for amicus curiae St. Louis City School Dist. and Kansas City School District.

Albert A. Michenfelder, Jr., Harold A. Tzinberg, Clayton, for amicus curiae St. Louis County Library District, et al.

David Brydon, Jefferson City, for amicus curiae Missouri Auto Dealers Ass'n.


JAMES A. FINCH, Jr., Senior Judge.

This consolidated appeal involves four cases wherein plaintiffs Metal Form Corporation (Metal Form) and Mesker-Clark, Inc. (Mesker) sought recovery of manufacturers' license taxes for 1977 and 1978 which they had paid under protest. These taxes had been paid pursuant to assessments made under §§ 150.300 to 150.370 1 which require that manufacturers be licensed and taxed on their raw materials...

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