GARFIELD, Justice.
We quote from the brief of defendant-appellant city its Statement of the Case: "This is an action for declaratory judgment by the Board of Park Commissioners of the City of Marshalltown against the city to have determined the authority of said board to certify and have levied by the council of said city a tax for permanent park improvements as provided by section 370.7, Code, 1950 [I.C.A.]. Defendant city claims the levy of such a tax is subject...
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