Brown v. Morris

[162] This declaratory- judgment action attacks the constitutionality of the Missouri cigarette tax law which was approved by the voters at an election held on October 4, 1955, pursuant to a referendum ordered by the general assembly. The act imposes a tax for public school purposes at the rate of one mill per cigarette upon the sale of cigarettes in the State of Missouri. Chapter 149, RSMo 1949, V.A.M.S. The plaintiffs appealed from an adverse judgment.

The plaintiffs, a husband and wife co-partnership, were engaged in the selling of cigarettes at wholesale and retail in the City of St.…