Commercial Bank of St. Louis County v. James

RENDLEN, Chief Justice.

Appeal from circuit court judgment in favor of City of Olivette in interpleader action initiated by Commercial Bank of St. Louis County to determine whether $18,045 was properly payable to City as 1981 license tax or to Director of Revenue as 1981 State Bank Tax. Because construction of a revenue law is involved, exclusive appellate jurisdiction lies in this Court. Mo. Const., Art. V, § 3.

Commercial Bank is a state banking institution located in the City of Olivette, a constitutional charter city. Since its Oli-vette opening in 1959, Commercial Bank has paid an annual…