W.R. Grace & Co. v. Hughlett

RENDLEN, Judge.

The W.R. Grace & Company (appellant) brought separate suits (consolidated for decision in this opinion) challenging the “manufacturers tax” as determined by annual assessments for the three tax years 1980, 1981 and 1982 under the terms of § 150.-310.1, RSMo 1978 (hereinafter § 150.310.-I).1 Appellant alleged that “the manufacturing tax imposed pursuant to § 150.300 et seq. was unconstitutional in violation of Article X § 3 of the Missouri Constitution and the equal protection clause of the Fourteenth Amendment to the United States Constitution by reason of prohibited exemptions…