Kansas City v. Frogge

This is an action to recover the amount of tax imposed upon defendant by plaintiff city under the provisions of its Ordinance Number 5504. The case was submitted in the trial court on an agreed statement of facts. Finding and judgment was for defendant; the trial court did not indicate the ground upon which it declared the ordinance to be invalid. Plaintiff has appealed.

The ordinance, taxing the storage, use or other consumption of certain tangible personal property in Kansas City, Missouri, is attacked by answer as violative of Section 16 of Article IX of the Constitution of Missouri, in…