Mid-America Dairymen, Inc. v. Schaffner

LAURANCE M. HYDE, Special Commissioner.

Declaratory judgment action to determine the meaning of § 301.140, RSMo V.A.M.S., as to taxation of motor vehicles where ownership is changed through consolidation of corporations. The trial court’s judgment found there was a transfer of ownership requiring plaintiffs to obtain new certificates of registration and license plates. Plaintiffs have appealed from this judgment. We affirm.

Jurisdiction is in this court because a state officer, the Director of Revenue, is a party and because the construction of the revenue laws of this state is involved.

There…