American Manufacturing Co. v. City of St. Louis
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court — Ron, Wilson A. Taylor, Judge. (1) The license tax of one dollar per thousand upon sales levied by the ordinances of the city is an occupation tax, and not a tax upon property. In this respect it is distinguishable from the ad valorem taxes. American Union Express Co. v. St. Joseph, 66 Mo. 681; Clark v. Titusville, 184 U S. 333; Society for Savings v. Coite, 73 U. S. 608; Maine v. Grand Trunk Ry.
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Appeal from St. Louis City Circuit Court — Ron, Wilson A. Taylor, Judge. (1) The license tax of one dollar per thousand upon sales levied by the ordinances of the city is an occupation tax, and not a tax upon property. In this respect it is distinguishable from the ad valorem taxes. American Union Express Co. v. St. Joseph, 66 Mo. 681; Clark v. Titusville, 184 U S. 333; Society for Savings v. Coite, 73 U. S. 608; Maine v. Grand Trunk Ry. Co., 140 U. S. 227-8; Home Insurance Co. v. New York State, 134 U. S. 600; Aurora v. McGannon, 138 Mo. 48; St. Louis v. United Railways Co., 210 U. S. 279;…
1Opinion of the Court
BROWN, C.
— This case, like the one numbered 18185 decided at this term, is to recover license taxes paid the city of St. Louis by the plaintiff, a corporation of.West Virginia of the same name as, and successor to, the plainT tiff in the other case, in the manufacture of Jute bagging.
• The questions raised in this appeal are the same as those raised in the other case, with the addition that in this case the'tax exacted for manufacturer’s license was extended upon sales of goods manufactured in the city of St. Louis, and warehoused outside the State of Missouri, and sold and delivered from…
2Cases cited3 opinions
- American Manufacturing Co. v. City of St. LouisSupreme Court of Missouri · 1911
- Jarman v. School DistrictSupreme Court of Missouri · 1915
- State ex rel. Carleton Dry Goods Co. v. AltSupreme Court of Missouri · 1909
3Cited by14 opinions
- Kansas City v. J. I. Case Threshing MacHine Co.Supreme Court of Missouri · 1935
- City of St. Louis v. BaskowitzSupreme Court of Missouri · 1918
- St. Louis County v. State Tax CommissionSupreme Court of Missouri · 1978
- Cumberland Pipe Line Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1929
- Massachusetts Bonding & Insurance v. ChornSupreme Court of Missouri · 1918
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