State Ex Rel. Benson v. Personnel Housing, Inc.

WESTHUES, Judge.

Willis W. Benson, Collector of Revenue of St. Louis County, Missouri, filed this action for a declaratory judgment. Personnel Housing, Inc., a Missouri corporation, was named as defendant. We shall refer to the Collector as plaintiff and to the corporation as defendant. The petition was in two counts. The vital questions presented to the trial court and to this court are whether property assessed for general taxes as belonging to the defendant is subject to taxation or whether it is exempt from taxation on the ground that title to the property is vested in the Federal…