Stout Industries, Inc. v. Leachman

CRANDALL, Presiding Judge.

These are consolidated appeals arising out of payment under protest by plaintiffs, Stout Industries, et al., of their 1979 and 1980 merchants’ and manufacturers’ taxes. The taxes were paid in 1979 and 1980 to defendant, St. Louis County Collector of Revenue. Each payment was accompanied by a protest letter as required by § 139.-031.1, RSMo (1978).1 Timely petitions were filed in 1980 and 1981 in the circuit court seeking recovery of the amounts paid. The defendant filed a motion to dismiss both petitions for failure to state a claim upon which relief may be granted.…