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CONSUMERS PUBLIC POWER DISTRICT v. CITY OF LINCOLN

No. 34531.

95 N.W.2d 357 (1959)

168 Neb. 183

CONSUMERS PUBLIC POWER DISTRICT, a public corporation and political subdivision of the State of Nebraska, Appellant, v. CITY OF LINCOLN, a municipal corporation, et al., Appellees.

Supreme Court of Nebraska.

March 13, 1959.

Attorney(s) appearing for the Case

Healey, Davies, Wilson & Barlow, Lincoln, for appellant.

Ralph D. Nelson, City Atty., Norma VerMaas, Dep. City Atty., for appellees.

Heard before SIMMONS, C. J., and CARTER, YEAGER, CHAPPELL, WENKE, and BOSLAUGH, JJ.,

CARTER, Justice.

This is an action for a judgment declaring that Consumers Public Power District is not subject to nor liable for the payment of an occupation tax levied by the city of Lincoln on the gross revenues derived from the sale of electricity within the city. A demurrer to the amended petition was sustained and Consumers stood on its petition. From a judgment of dismissal Consumers has appealed.

The city of Lincoln is a charter city of the primary...

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