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STATE EX REL. DOUGLAS v. HERRINGTON

No. 42751.

294 N.W.2d 330 (1980)

206 Neb. 516

STATE of Nebraska ex rel. Paul L. DOUGLAS, Attorney General of the State of Nebraska, Appellant, v. Fred A. HERRINGTON, Tax Commissioner of the State of Nebraska, Appellee.

Supreme Court of Nebraska.

June 24, 1980.

Attorney(s) appearing for the Case

Paul L. Douglas, Atty. Gen., and Ralph H. Gillan, Asst. Atty. Gen., Lincoln, for appellant.

Knudsen, Berkheimer, Beam, Richardson & Endacott, Wallace A. Richardson, and Robert A. Cannon, Lincoln, for appellee.

Heard before KRIVOSHA, C. J., and BOSLAUGH, McCOWN, CLINTON, BRODKEY, WHITE, and HASTINGS, JJ.

WHITE, Justice.

This is an appeal from a declaratory judgment action by the State on the relation of the Attorney General against the Tax Commissioner to obtain a determination of the constitutionality of Neb.Rev. Stat. §§ 77-1349 to 1354 (Cum.Supp.1978), passed in 1977, as part of 1977 Neb.Laws, L.B. 131. The District Court for Lancaster County, Nebraska, held that the sections challenged were constitutional, dismissed the petition, and overruled the relator...

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