Legal Opinion

St. Francois County v. State Tax Commission

Supreme Court of Missouri

Decided December 11, 1961No. 48688PublishedCited by 6 opinions

1Opinion of the Court

BARRETT, Commissioner.

This appeal by St. Joseph Lead Company involves the valuation of its property in St. Francois County for the purposes of taxation. In general the property consists of approximately 45,000 acres of land, known as “The Lead Belt,” in which the company has both mineral and surface rights. The appellant’s principal business in St. Francois County is the mining, processing and milling of lead and its by-products. In the several areas devoted to mining and milling ore, some of them for almost 100 years, there are all the vast installations and complicated machinery necessarily…

Also in this document: Per curiam.

2Cases cited20 opinions

  1. Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
  2. Wood v. Wagner Electric CorporationSupreme Court of Missouri · 1946
  3. Koplar v. State Tax CommissionSupreme Court of Missouri · 1959
  4. May Department Stores Co. v. State Tax CommissionSupreme Court of Missouri · 1958
  5. Cupples Hesse Corporation v. State Tax CommissionSupreme Court of Missouri · 1959

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3Cited by6 opinions

  1. Arkansas Public Service Commission v. Continental Telephone Co.Supreme Court of Arkansas · 1978
  2. O'Flaherty v. State Tax Commission of MissouriSupreme Court of Missouri · 1984
  3. State Ex Rel. St. Francois County School District R—III v. LalumondierSupreme Court of Missouri · 1975
  4. In Re St. Joseph Lead CompanySupreme Court of Missouri · 1962
  5. City of Slater, Missouri Municipal League,Christine Cates, Barbara Shaffer and Jacob K. Albarelli v. State of Missouri Office of State Courts Administrator Missouri Sheriff's Retirement SystemMissouri Court of Appeals · 2016

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