State Ex Rel. Dravo Corporation v. Spradling

HENRY I. EAGER, Special Commissioner.

This proceeding involves the assessment of “sales and/or use taxes” on machinery and equipment purchased, assembled and installed by Dravo Corporation in a new iron ore pelletizing plant owned and to be operated by Pilot Knob Pellet Company near Pilot Knob, Missouri. The amounts of taxes so assessed, in two assessments, were $98,840.37, of which $93,131.94 is in issue here. The principal issue calls for a construction of § 144.030, subd. 3(4), RSMo 1969, V.A.M.S. 1 , which provides for certain exemptions from the tax. We have jurisdiction because the case…