State Ex Rel. Liggett & Myers Tobacco Co. v. Gehner

This is an original proceeding by certiorari, whereby relator seeks to quash the assessment of income taxes against it for the year 1925 by the Board of Equalization of the City of St. Louis. The pleadings are the petition of relator, the return of respondent, setting forth the records of the Board of Equalization, and relator’s motion to quash the record of respondent.

The facts are not in dispute. They are concisely stated in the record made by respondent board when it assessed the tax in question. We quote therefrom as follows:

‘ ‘ The board finds and determines from the evidence that…