City of Bridgeton v. Gilstrap

MORGAN, Judge.

The basic question in this suit for declaratory judgment is whether the revenue from the St. Louis County cigarette tax, authorized by Section 66.340, V.A.M.S., is to be allocated among the county (the unincorporated area) and the municipalities in the county solely on the basis of decennial census population figures, or whether the revenue may be allocated on the basis of population figures shown by special municipal censuses taken pursuant to Sections 71.160 through 71.180. The trial court, after making certain findings of fact and conclusions of law, entered judgment: “ * *…