HIGGINS, Judge.
Appellants, Gage & Tucker; Thompson & Mitchell; Lewis & Rice; Armstrong, Teasdale, Kramer Husch, Eppenberger, Donohue, Elson & Cornfeld; Shook, Hardy & Bacon; Stinson, Mag & Fizzell; Shughart, Thomson and Greensfelder, Hemker, Wiese, Gale & Chappelow P.C. are law firms with their principal offices in Missouri. They paid under protest a surplus line tax assessed on premiums paid to Attorneys Liability Assurance Society, Ltd...
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