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CONSUMERS PUBLIC POWER DIST. v. VILLAGE OF HALLAM

No. 34532.

95 N.W.2d 361 (1959)

168 Neb. 187

CONSUMERS PUBLIC POWER DISTRICT, a public corporation and political subdivision of the State of Nebraska, Appellant, v. VILLAGE OF HALLAM, Nebraska, a municipal corporation, et al., Appellees.

Supreme Court of Nebraska.

March 13, 1959.

Attorney(s) appearing for the Case

Healey, Davies, Wilson & Barlow, Lincoln, for appellant.

Wagener, Marx & Galter, Lincoln, for appellees.

Heard before SIMMONS, C. J., and CARTER, YEAGER, CHAPPELL, WENKE, and BOSLAUGH, JJ.

CARTER, Justice.

This is an action for a judgment declaring that Consumers Public Power District is not subject to nor liable for the payment of an occupation tax levied by the village of Hallam on the gross revenues derived from the sale of electricity within the village. A demurrer to the amended petition was sustained and Consumers stood on its petition. From a judgment of dismissal Consumers has appealed.

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