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CITY OF RENO v. McGOWAN

Nos. 5474-5479, 5482, 5517.

439 P.2d 985 (1968)

CITY OF RENO, Nevada, City of Las Vegas, Nevada, City of Henderson, Nevada, City of North Las Vegas, Nevada, City of Gabbs, Nevada, City of Winnemucca, Nevada, City of Sparks, Nevada, City of Elko, Nevada, municipal corporations, Petitioners, v. Wilson McGOWAN, State Controller, Respondent.

Supreme Court of Nevada.

April 25, 1968.

Attorney(s) appearing for the Case

Clinton E. Wooster, Reno City Atty., Sidney R. Whitmore, Las Vegas City Atty., Monte J. Morris, Henderson City Atty., John P. Fadgen, North Las Vegas City Atty., Roger Newton, Gabbs City Atty., John M. Doyle, Winnemucca City Atty., James R. Brooke, Sparks City Atty., Jack E. Hull, Elko City Atty., for petitioners.

Harvey Dickerson, Atty. Gen., Peter I. Breen, Deputy Atty. Gen., Carson City, for respondent.

OPINION

ZENOFF, Justice.

Petitioners are municipal corporations within Nevada which seek to compel by mandamus payment and adjustments of certain monies in the Cigarette Tax Fund in accordance with NRS 370.260.1

Before the legislative session of 1967 the formula for disbursements from the fund included apportionment to the State General Fund, but the legislature changed the law and eliminated the state from any participation...

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