Associated Industries of Missouri v. State Tax Commission of Missouri

I completely concur in the principal opinion. I write separately for the purpose of explaining why the rather winsome arguments of the dissenters do not persuade me, despite my personal agreement with the result the dissenters reach.

The discussion of the constitutional debates found in Judge Donnelly’s dissent provides an interesting historic aside to the issues before the Court in this case. However, this Court has long held that “ ‘[i]t is, of course, fundamental that where the language of a statute is plain and admits of but one meaning there is no room for construction.’ This rule applies…