SNELL, Justice.
This is an action for declaratory judgment and judicial construction of chapter 312 of the 1962 Code of Iowa, and more specifically section 312.6 thereof. Plaintiffs' action is predicated upon the contention that the statute does not permit the expenditure of municipal road use tax funds for surveys, studies and the selection of routes for proposed roads.
From an adverse ruling and interpretation of the statute the plaintiffs appeal.
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