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CONSERVATION FEDERATION OF MO. v. HANSON

No. 80862.

994 S.W.2d 27 (1999)

CONSERVATION FEDERATION OF MISSOURI, et al., Appellants, v. Richard A. HANSON, et al., Respondents.

Supreme Court of Missouri, En Banc.

Rehearing Denied June 29, 1999.

Attorney(s) appearing for the Case

Dale C. Doerhoff, Thomas A. Vetter, Ronald K. Medin, Jefferson City, for Appellants.

Marc H. Ellinger, Keith A. Thornburg, Jefferson City, for Margaret Kelly.

Jeremiah W. (Jay) Nixon, Atty. Gen., John B. Munich, Dep. Atty. Gen., Robert Presson, Asst. Atty. Gen., Jefferson City, for Richard Hanson, Bob Holden and Quentin Wilson.

Jane Smith, Jefferson City, for Conservation Commission of Missouri.

RONNIE L. WHITE, Judge.

Article IV, section 43 of Missouri's constitution imposes a one-eighth of one percent sales tax, the proceeds of which are to be used by the State conservation commission for the purpose of conserving Missouri's natural heritage. The trial court declared that these conservation sales tax proceeds were included in "Total State Revenues" for the purposes of calculating the state taxation and spending ceilings under the Hancock Amendment,

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