HIGGINS, Justice.
At the outset, a question arises whether the sales and use tax imposed under the authority of Chapter 1228 is a state or a county levy. The question is one of law to be determined by the operative provisions of the Act. "A local tax is defined as `one laid upon property in the locality, by the governing body thereof for an amount fixed by it, and for local governmental uses declared by it'. * * * A `state tax' is one imposed by the state, but * ...
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