Section 21 Roberts v. McNary(All Pecuniary Charges

• Library: Tax Law 2009

In Roberts v. McNary, 636 S.W.2d 332 (Mo. banc 1982), the Supreme Court of Missouri’s earliest case interpreting the phrase “tax, license or fees” of article X, § 22(a), of the Missouri Constitution, the Court addressed the meaning of the phrase in a suit seeking application of Hancock’s requirement of voter approval to a broad range of governmental charges, including fees for parks and recreation, code enforcement, and planning and public works. Relying on the dictionary definitions of “tax,” “license,” and “fee” to support its interpretation, the Court concluded: “Reading the words examined here for their ordinary and customary meanings, they present a sweeping list of the types of pecuniary charges a government makes. Quite simply, this exhibits an intent to control any such charges to the extent that the voters must approve any increase in them.” Id. at 336.

In adopting this expansive construction of the phrase “tax, license or fees,” the Roberts Court rejected arguments that the phrase should be limited to include only those levies that generate...