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CAPITAL ELECTRIC LINE BUILDERS, INC. v. LENNEN

No. 54,308

232 Kan. 652 (1983)

658 P.2d 365

CAPITAL ELECTRIC LINE BUILDERS, INC., a Kansas Corporation, and J.H. MACKAY ELECTRIC COMPANY, INC., a Missouri Corporation, Appellants, v. MICHAEL LENNEN, Secretary of Revenue, Appellee.

Supreme Court of Kansas.

Opinion filed February 2, 1983.

Attorney(s) appearing for the Case

David Prager III, of Hardesty & Puckett - Chartered, of Topeka, argued the cause and Thomas F. Puckett, of the same firm, was with him on the brief for the appellants.

S. Lucky DeFries, Kansas Department of Revenue, argued the cause and Alan F. Alderson, general counsel, was with him on the brief for the appellee.

OPINION ON MOTION FOR REHEARING OR MODIFICATION

The opinion of the court was delivered by

HERD, J.:

Appellees filed a motion for rehearing or modification. We deny rehearing but modify our original opinion filed December 3, 1982, 232 Kan. 379, 654 P.2d 464 (1982).

In our prior opinion we stated:

"Municipalities are creatures of statute and acquire no powers except...

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