State ex rel. Zoological Park Subdistrict of the City of St. Louis v. Jordan

STOCKARD, Commissioner.

This appeal involves the construction of the revenue laws of this state. Therefore, appellate jurisdiction is in this court. The issues require the construction of certain statutes, the background of which will be helpful.

The St. Louis Zoo and St. Louis Art Museum facilities are located in Forest Park within the City of St. Louis. Prior to January 1, 1972, the Zoo and the Art Museum were each operated by a separate board of control, authorized as to the Zoo by what was then § 90.580 et seq., and as to the Art Museum by what was then § 184.020 et seq. Prior to January 1,…