State Ex Rel. Kansas City Power & Light Co. v. Smith

This is an appeal from a judgment of the Circuit ■Court of Jackson County, Missouri, wherein that court on certiorari quashed the record of appellant, the State Auditor, in levying an additional sales tax assessment on respondent for the sale of electrical current pursuant the Additional Revenue Emergency Act, Laws of Missouri, Extra Session 1933-34, page 155.

Respondent is engaged in selling and furnishing electricity or electrical current, and the sole question in this case is whether it (respondent) is liable for tax on the sale of electrical current sold to Kansas City, the city of Sweet…