Legal Opinion

Barhorst v. City of St. Louis

Supreme Court of Missouri

Decided February 12, 1968No. 52268PublishedCited by 17 opinions

1Opinion of the Court

SEILER, Judge.

Plaintiffs, consisting of twenty-eight individuals and one corporation, instituted this action for a declaratory judgment challenging the constitutionality of (1) the enabling legislation for what is known as the “St. Louis earning tax,” act approved April 21, 1954, Laws 1953, 2nd Ex.Sess., p. 14, now Secs. 92.110 to 92.200, RSMo 1959, V.A.M.S.; (2) the provision of the Charter of the City of St. Louis authorizing the earnings tax; and (3) the St. Louis ordinances imposing the tax. The trial court sustained defendants’ motion to dismiss the petition and plaintiffs have appealed.

T…

2Cases cited15 opinions

  1. Walters v. City of St. LouisSupreme Court of the United States · 1954
  2. Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
  3. State Ex Rel. Transport Manufacturing & Equipment Co. v. BatesSupreme Court of Missouri · 1949
  4. Walters v. City of St. LouisSupreme Court of Missouri · 1953
  5. Conard v. StateSuperior Court of Delaware · 1940

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3Cited by17 opinions

  1. Kellems v. BrownSupreme Court of Connecticut · 1972
  2. State ex inf. Danforth v. State Environmental Improvement AuthoritySupreme Court of Missouri · 1975
  3. State Ex Rel. Atkinson v. Planned Industrial Expansion AuthoritySupreme Court of Missouri · 1975
  4. State Ex Rel. Agard v. RiedererSupreme Court of Missouri · 1969
  5. Fleur De Lis Motor Inns, Inc. v. BairSupreme Court of Iowa · 1981

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