State Ex Rel. Transport Manufacturing & Equipment Co. v. Bates

This original action in mandamus presents to us the question of the constitutionality of the statute imposing a 2% use tax on motor vehicles required to be registered in Missouri, and. upon which the 2% sales tax was not paid to,the state. Laws of Missouri, 1947, Vol. II, pages 431 to 436, particularly Section 11412. Relator’s petition prayed our writ requiring respondents to issue to it a Certificate of Title for a truck-tractor purchased by it in North Carolina. Relator’s petition was taken by respondents as and for tbe alternative writ. Respondents filed their return. Relator then filed a…