BOYD-RICHARDSON CO. v. LEACHMAN

Nos. 62376, 62581 and 62703.

615 S.W.2d 46 (1981)

BOYD-RICHARDSON COMPANY, Appellant, v. George C. LEACHMAN, Collector of Revenue of St. Louis County, Respondent. AMERICAN CYANAMID COMPANY, Appellant, v. Lester L. PETERS, Collector of Revenue of Marion County, Respondent. ST. LOUIS BANANA AND TOMATO COMPANY, INC., Appellant, v. Lawrence E. WOODSON et al., Respondent.

Supreme Court of Missouri, En Banc.

Rehearings Denied May 11, 1981.


Attorney(s) appearing for the Case

Robert G. Brady, Juan D. Keller, St. Louis, for appellants in Nos. 62376, 62581.

Thomas W. Wehrle, County Counselor, Dennis C. Affolter, Assoc. County Counselor, Clayton, for respondent in No. 62376.

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

Warren L. Wells, Pros. Atty., Thomas Peter Danielsons, Asst. Pros. Atty., Hannibal, for respondent in No. 62581.

John L. Sullivan, St. Louis, for appellant in No. 62703.

Thomas A. Connelly, City Counselor, James J. Wilson, Assoc. City Counselor, Edward J. Hanlon, Asst. City Counselor, St. Louis, for respondent in No. 62703.

William E. Buckley, Kenneth C. Brostron, Mark D. Mittleman, St. Louis, for amicus curiae St. Louis City School District.

Donald S. Hilleary, Clayton, for amicus curiae Auto Dealers.


BARDGETT, Chief Justice.

The Court consolidated the appeals of three cases in which plaintiffs-appellants Boyd-Richardson, American Cyanamid Company and St. Louis Banana & Tomato Company, Inc., seek recovery of merchants' and manufacturers' license taxes for 1979 after paying those taxes under protest. The taxes paid by Boyd-Richardson and American Cyanamid were assessed pursuant to Chapter 150 of the Missouri statutes. On the taxable dates in 1979 § 150...

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