(DOWNLOAD) "Boyd-Richardson Company v. George C." by En Banc Supreme Court of Missouri * Book PDF Kindle ePub Free
eBook details
- Title: Boyd-Richardson Company v. George C.
- Author : En Banc Supreme Court of Missouri
- Release Date : January 06, 1981
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
The Court consolidated the appeals of three cases in which plaintiffs-appellants Boyd-Richardson, American Cyanamid Company
and St. Louis Banana & Tomato Company, Inc., seek recovery of merchants' and manufacturers' license taxes for 1979 after
paying those taxes under protest. The taxes paid by Boyd-Richardson and American Cyanamid were assessed pursuant to Chapter
150 of the Missouri statutes. On the taxable dates in 1979 § 150.040, pertaining to merchants, required that merchants
be licensed and taxed on the greatest amount of goods, wares and merchandise on hand at any one time between the first Monday
in January and the first Monday in April, 1 with the ad valorem tax so imposed to be equal to that imposed on real estate.
§ 150.040 RSMo 1978. Section 150.320 similarly taxes manufacturers on raw materials, finished products, tools, machinery
and appliances on hand during the same period. The taxes paid by St. Louis Banana & Tomato additionally involve §
92.040 and §§ 92.041 - 92.047 which authorize cities having a population of over 300,000 and cities having
a population of over 650,000, respectively, to levy for local purposes a less ad valorem rate than the rate on real estate.
In both the action by Boyd-Richardson and the action by American Cyanamid the trial courts sustained respondents' motions
to dismiss. In St. Louis Banana and Tomato Co., Inc. v. Woodson the circuit court for the City of St. Louis ruled that the
statutory scheme for the taxation of merchants and manufacturers did not violate art. X, § 3, 4(a) or 6 of the Missouri
Constitution and entered judgment for respondent Woodson. Plaintiffs in all three actions have appealed. This Court has jurisdiction
because construction of the revenue laws of the state is involved. Mo. Const., art. V, § 3. The judgments are affirmed. Boyd-Richardson is a Missouri corporation engaged in selling clothing and accessories for men and women at retail prices
from various locations in St. Louis County. Taxes paid to the county on its 1979 assessed valuation were $56,994.98. American
Cyanamid Company, a manufacturer engaged in the production of chemicals, paid taxes of $292,773.89 for 1979 to the Marion
County collector. St. Louis Banana is a wholesale produce dealer in the City of St. Louis. Its 1979 merchants tax and license
fee amounted to $7,342.60. All three plaintiffs purportedly paid their 1979 taxes under protest, and consequently the agencies
for whose use the tax was assessed -- school districts, counties, etc., have not had the use of this money.
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