Naegele Outdoor Advertising Co. v. Kansas City

MORGAN, Judge.

The Naegele Outdoor Advertising Co., Inc., herein referred to as plaintiff, sued the city of Kansas City for a refund of a portion of the merchants and manufacturers tangible personal property tax paid by plaintiff to the city for the year 1968. After trial to the court on a stipulation of facts, judgment was entered in favor of plaintiff in the amount of $1,815.03 and the city has appealed. Disposition of the case requires construction of Article X, Section 11(a) of the 1945 Missouri Constitution, V.A.M.S. and the revenue laws of this state. Jurisdiction is in this court. Mo.…