Supreme Court of Missouri May 31, 1983, No. 64190 (Missouri Pacific Railroad v. Kirkpatrick)

GUNN, Judge.

Lying in the heart of this appeal is a test of the constitutional validity of § 351.600.3, RSMo Supp.1982 as it relates to domestication taxes based on a foreign corporation’s property within Missouri. Plaintiff-appellant Missouri Pacific Railroad Company (MoPac) sought declaratory and injunctive relief against defendants’ attempt to collect taxes allegedly owed by virtue of § 351.