Metal Form Corp. v. Leachman

JAMES A. FINCH, Jr., Senior Judge.

This consolidated appeal involves four cases wherein plaintiffs Metal Form Corporation (Metal Form) and Mesker-Clark, Inc. (Mesker) sought recovery of manufacturers’ license taxes for 1977 and 1978 which they had paid under protest. These taxes had been paid pursuant to assessments made under §§ 150.300 to 150.3701 which require that manufacturers be licensed and taxed on their raw materials and finished products, as well as the tools, machinery and appliances used by them, the ad valorem tax so imposed to be equal to that imposed on real estate. The…