SHANAHAN, Justice.
Pursuant to leave granted by this court, see, Neb. Const. art. V, § 2, and Neb.Rev. Stat. § 24-204 (Reissue 1979), Edward A. Jaksha, a Nebraska citizen and taxpayer, has filed an original action to determine the constitutionality of 1985 Neb.Laws, L.B. 35, 89th Leg., 2d Spec.Sess., a revenue measure enacted on November 15, 1985. By L.B. 35, which amended Neb.Rev.Stat. § 77-2701.01 (Cum.Supp.1984), the Nebraska Legislature increased...
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