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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