State ex rel. Arenson v. City of Springfield

COIL, Commissioner.

The State of Missouri, through its collector of revenue, brought an action against the City of Springfield, a municipal corporation, for $41,640.60 with penalties and interest thereon as the amount allegedly due from the city to the state as accrued taxes for the period from August 1, 1954, to November 30, 1957, in connection with propane gas used in Springfield’s buses operated by it in the city’s transportation system. , The case was tried by the court on an agreed statement of facts. The state has appealed from a judgment for the city.

Section 142.3711 imposes an excise…