Missouri Pacific Railroad Co. v. Morris

DALTON, Judge.

Action for a declaratory judgment as to the validity and construction of the Missouri Compensating Use Tax Law, Secs. 144.600 to 144.745 RSMo 1959, V.A.M.S., hereinafter referred to as the Use Tax Law.

House Bill No. 35, adopted by the General Assembly of this State, effective August 29, 1959, is entitled “An Act to impose a tax for the privilege of storing, using or consuming Tangible personal property within this state, with penalty provisions for violation.” This Act, as amended, now appears as Secs. 144.600 to 144.745 RSMo 1959, V.A.M.S. Sec. 144.-610, imposing the tax, in…