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  5. 754 S.W.2d 563 (1988)
 

CREST COMMUNICATIONS v. KUEHLE

No. 69813.

754 S.W.2d 563 (1988)

CREST COMMUNICATIONS, Appellant, v. Harold KUEHLE, et al., Respondents.

Supreme Court of Missouri, En Banc.

July 26, 1988.

Attorney(s) appearing for the Case

R. Michael Howard, Larry H. Ferrell, Warren L. Wells, City Atty., Cape Girardeau, Paul Roger Ellis, Jackson, for respondents.

J. Kent Lowry, Hallie H. Gibbs, II, Jefferson City, for appellant.

RENDLEN, Judge.

Plaintiff, Crest Communications, appeals the trial court's dismissal of its petition seeking to recover from the defendant collectors of revenue taxes "mistakenly or erroneously paid" under the terms of § 139.031.5.1 This appeal involves the construction of a revenue law and jurisdiction is in this Court. Mo. Const. art. V, § 3. We reverse and remand.

On review of dismissal of a petition, our duty is to...

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