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HIGH ADVENTURE GAME RANCH v. DIR. OF REV.

No. 73901.

824 S.W.2d 905 (1992)

HIGH ADVENTURE GAME RANCH, INC., Appellant, v. DIRECTOR OF REVENUE, STATE of Missouri, Respondent.

Supreme Court of Missouri, En Banc.

Rehearing Denied March 24, 1992.

Attorney(s) appearing for the Case

David J. Sexton, St. Louis, for appellant.

William L. Webster, Atty. Gen., Elizabeth Healey, Lucille A. Smith, Christopher Koster, Asst. Attys. Gen., Jefferson City, for respondent.

BLACKMAR, Judge.

Since 1984 the appellant has operated a wild game ranch on which guests are permitted to hunt various exotic creatures. One who would like to bag a Corsican ram or a chukar partridge may try there. The hunters are required to possess valid Missouri hunting licenses. They do not pay for the privilege of hunting unless they kill or wound an animal, in which event the appellant charges a stated "trophy fee" for the particular animal.

The appellant...

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