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CITY OF SPRINGFIELD v. FREDRICKS

No. 62287.

630 S.W.2d 574 (1982)

The CITY OF SPRINGFIELD, Missouri, a municipal corporation, et al., Appellants, v. Richard J. FREDRICKS, Director of the Division of Insurance, et al., Respondents.

Supreme Court of Missouri, Division No. 2.

April 6, 1982.

Attorney(s) appearing for the Case

Turner White, Springfield, for appellants.

John Ashcroft, Atty. Gen., Christopher M. Lambrecht, Asst. Atty. Gen., Jefferson City, for respondents.

STOCKARD, Commissioner.

The City of Springfield, a municipal corporation, brought this action in two counts; Count I for the return of taxes paid under protest, and Count II for the cancellation of a penalty for the late payment of the tax.

Springfield owns, and operates by use of a Board of Public Utilities, all of its utilities, including electric, gas, water, and transportation services. The Board procures insurance on substantially all facets of its operations...

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