State Ex Rel. Ellsworth Freight Lines, Inc. v. State Tax Commission

JAMES K. PREWITT, Special Judge.

The issues presented in this appeal are (1) whether recovery of overpayment of motor vehicle registration fees may be sought by a class action; (2) if not, whether the filing of a class action would toll the statute of limitations on the claims of the members of the class who were not named parties; and (3) whether interest should be allowed when overassessed motor vehicle registration fees are refunded. This court has jurisdiction as the appeal involves construction of the revenue laws. Mo. Const. Art. V, § 3.

On December 16, 1969, respondents filed a claim…