Missouri Pacific Railroad Company v. Kuehle

HOLMAN, Presiding Judge.

In each of these three cases, consolidated on appeal, plaintiff filed suit against the Tax Collector of Cape Girardeau County for refund of alleged excess school tax payments. The school districts of Cape Girardeau County intervened and judgments were rendered in favor of the defendant and the intervenors. Plaintiffs have appealed. We have jurisdiction because the case involves the construction of a state revenue law. Art. V, § 3, Mo. Const., V.A.M.S.

The case was submitted on an agreed statement of facts which discloses the following: After the school boards of the…