Carter Carburetor Corp. v. City of St. Louis

This is an appeal by the defendants, City of St. Louis and its Collector of Revenue, from an adverse judgment of the circuit court of that city in a suit for a declaratory judgment and injunction brought under See. 1127, R. S. 1939-Mo. R. S. A., by-.the plaintiff-respondent, a Missouri corporation located. in St.-; Louis. Respondent challenges on constitutional grounds the validity, of a recently passed Ordinance 43783 of the - City, which imposes ,an “Earnings Tax” on the residents thereof, and in part- on certain non-residents.

The constitutional provisions invoked by respondent are See’s 1…