Xerox Corp. v. Travers

DONNELLY, Judge.

This case involves tax assessments for the year 1972 on personal property belonging to appellant Xerox Corporation and leased to users in the City of St. Louis. The tax assessments are among those involved in Xerox Corporation, et al. v. State Tax Commission of Missouri, et al., 529 S.W.2d 413 (decided concurrently herewith). Respondent Travers is the Collector of Revenue in the City of St. Louis.

The controversy in this case arises from an apparent conflict between Sections 139.-031, 138.430 and 536.110, RSMo 1969.

Section 139.031, RSMo 1969, reads as follows:

“1. Any taxpayer…