State Ex Rel. St. Louis Die Casting Corp. v. Morris

This appeal involves a construction of the Missouri Sales Tax Act1 with respect to an additional assessment of tax against the St. Louis Die Casting Corporation, a corporation, relator here. The Director of Revenue of the State of Missouri appeals from a judgment quashing his proceedings imposing said additional tax. An issue for determination is whether the Director of Revenue was required to accompany the notice of such additional assessment "with written notice of the time and place where the person may be heard on a petition by him for reassessment." § 11420.

The return of the Director of…