State Ex Rel. Otis Elevator Co. v. Smith

[580] This is a certiorari proceeding brought by the relator Otis Elevator Company, against the State Auditor in the circuit court of the City of St. Louis under Sec. 11445, 1 to review the Auditor’s finding and assessment of 2% State sales tax under Sec’s 11407(b) (g) and 11408 [with penalty and interest], on intrastate retail sales of tangible personal property made by relator to various purchasers for use or consumption and not for resale, during the-period between October 1, 1940 and April 30, 1943. The amount in dispute is $8519.83. The circuit court quashed the Auditor’s finding and…