State Ex Rel. St. Louis Shipbuilding & Steel Co. v. Smith

TIPTON, J.. In the circuit court of the city of St. Louis appellant filed a petition for a writ of certiorari to compel, respondent to certify the record of his proceedings in the matter of denying appellant’s application for a refund.'of sales tax. Return to the writ was made by. respondent .and'the case was submitted to the trial court on the record. The court found for respondent and quashed the writ. Appellant, has duly appealed to this court.

This action is controlled by the Sales Tax Act of 1943, and all : sections referred to in this, opinion will be found in the Laws of 1943.

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