Appeal dismissed for want of substantial federal question.
JUSTICE WHITE, with whom JUSTICE BLACKMUN joins, dissenting.
Appellant instituted this action to challenge the constitutionality of Senate Bill 40, 1981 S.D. Laws, ch. 102, pp. 243-245, an Act of the South Dakota Legislature which, inter alia, retroactively increased the sales tax on utility services. Beginning in 1967, South Dakota imposed a 3-percent tax on utility services. S.D. Comp. Laws...
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