Court Opinion

ID: 9645020
Source: CourtListenerOpinion
Date Created: 2023-08-22 21:10:46.763262+00
Date Added: 2024-06-11T18:11:21.931884
License: Public Domain

DONNELLY, Judge,
dissenting.
In Sioux City Bridge Company v. Dakota County, Nebraska, 260 U.S. 441, 43 S.Ct. 190, 67 L.Ed. 340 (1923), the United States Supreme Court held that the Equal Protection Clause of the Fourteenth Amendment protects a taxpayer against the imposition of a discriminatory tax.
The principal opinion holds that relief from the imposition of a discriminatory tax is conditioned in Missouri upon utilization of an appeals procedure through local boards of equalization to the State Tax Commission. See § 138.430, RSMo 1978.
I doubt that the teaching of Henry v. Mississippi, 379 U.S. 443, 85 S.Ct. 564, 13 L.Ed.2d 408 (1965) can be ignored in a situation, as here, where:
(1) The imposition of a discriminatory tax is federal constitutional error; and
(2) The principal opinion holds, in effect, that because § 138.430 appeal procedure has not been pursued, appellant has foregone its opportunity to raise its claim of constitutional error.
*901In my view, the following Henry issues should be resolved:
(1) Did appellant deliberately bypass the § 138.430 appeal procedure?
(2) If appellant did not deliberately bypass such procedure, does today’s holding serve a legitimate state interest?
1 respectfully dissent.