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  5. 729 S.W.2d 203 (1987)
 

W.R. GRACE & CO. v. HUGHLETT

Nos. 68242, 68243 and 68244.

729 S.W.2d 203 (1987)

W.R. GRACE & COMPANY, Appellant, v. William HUGHLETT, et al., Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied May 19, 1987.

Attorney(s) appearing for the Case

Donald S. Hilleary, Clayton, for appellant.

Terri Spencer Rager White, Asst. Pros. Atty., Carthage, for respondents.

RENDLEN, Judge.

The W.R. Grace & Company (appellant) brought separate suits (consolidated for decision in this opinion) challenging the "manufacturers tax" as determined by annual assessments for the three tax years 1980, 1981 and 1982 under the terms of § 150.310.1, RSMo 1978 (hereinafter § 150.310.1).1 Appellant alleged that "the manufacturing tax imposed pursuant to § 150.300 et seq. was unconstitutional in violation...

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