Boyd-Richardson Co. v. Leachman

BARDGETT, Chief Justice.

The Court consolidated the appeals of three cases in which plaintiffs-appellants Boyd-Richardson, American Cyanamid Company and St. Louis Banana & Tomato Company, Inc., seek recovery of merchants’ and manufacturers’ license taxes for 1979 after paying those taxes under protest. The taxes paid by Boyd-Richardson and American Cyanamid were assessed pursuant to Chapter 150 of the Missouri statutes. On the taxable dates in 1979 § 150.040, pertaining to merchants, required that merchants be licensed and taxed on the greatest amount of goods, wares and merchandise on hand at…