State Ex Rel. Halferty v. Kansas City Power & Light Co.

This is an action by the Collector of Revenue of Clay County to recover alleged delinquent taxes of Kansas City Light Power Company, defendant. The trial court sustained defendant's general demurrer to the plaintiff's petition. Plaintiff declined to plead further. [1] His petition was dismissed and he appeals. The appeal involves construction of certain revenue laws of the State, hence our appellate jurisdiction.

The petition alleges Halferty's official character; that defendant was and is a public utility corporation engaged in producing and selling electrical energy to the public and…