STEWART, Judge.
This action was instituted in the Franklin Circuit Court by the Monticello Electric Plant Board (herein called "the plant board") and the City of Monticello (herein called "the city") for a declaration of rights on the question of whether the plant board and the city were liable for the payment of tax equivalents for the years 1955 through 1959. The Franklin Circuit Court dismissed the complaint and this appeal followed.
On September 16, 1947...
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