(Download) "Commercial Bank St. Louis County v. Ray S." by Supreme Court of Missouri En Banc * eBook PDF Kindle ePub Free
eBook details
- Title: Commercial Bank St. Louis County v. Ray S.
- Author : Supreme Court of Missouri En Banc
- Release Date : January 18, 1983
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Appeal from circuit court judgment in favor of City of Olivette in interpleader action initiated by Commercial Bank of St. Louis County to determine whether $18,045 was properly payable to City as 1981 license tax or to Director of Revenue as 1981 State Bank Tax. Because construction of a revenue law is involved, exclusive appellate jurisdiction lies in this Court. Mo. Const., Art. V, § 3. Commercial Bank is a state banking institution located in the City of Olivette, a constitutional charter city. Since its Olivette opening in 1959, Commercial Bank has paid an annual license tax to the City for the privilege of doing business therein. Each year, the bank has claimed such payment as a credit against the Missouri Bank Tax as provided in § 148.030, RSMo 1978. 1 The terms of which are as follows: