RAY SMITH FORD SALES, INC. v. MITCHELL

No. 63754.

651 S.W.2d 487 (1983)

RAY SMITH FORD SALES, INC., Respondent, v. James P. MITCHELL, et al., Appellants.

Supreme Court of Missouri, En Banc.

Rehearing Denied June 30, 1983.


Attorney(s) appearing for the Case

Michael F. Dandino, Associate County Counselor, R. Jay Ingraham, County Counselor, Kansas City, for appellants.

John J. Kitchin, Leigh D. Kirkwood, Kansas City, for respondent.


RENDLEN, Chief Justice.

This case questions the Merchants License Tax for the year 1979 under § 150.040, RSMo 1978, and because it involves the construction of the revenue laws of the State, it falls within our direct appellate jurisdiction. Mo. Const. Article V, § 3.

Plaintiff during the year 1979 was an automobile dealer, owning new motor vehicles and other "goods, wares and merchandise." In 1974 the Legislature adopted statutes imposing a special...

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