State ex rel. Conservation Commission v. LePage

MORGAN, Chief Justice.

In this original proceeding in mandamus, the Conservation Commission of Missouri seeks to compel the Director of Revenue for the State of Missouri to collect (in motor vehicle and trailer transactions) the additional sales tax imposed by amended Article IV of the Constitution of Missouri.

§§ 43(a), 43(b) and 43(c) of Article IV,1 by initiative petition, were submitted to the voters on November 2, 1976, and upon approval became effective on July 1, 1977.

Of immediate interest is that part of § 43(a) which provides that: “. . .an additional sales tax of one-eighth of one…