City of Idaho Falls v. Pfost

Respondent instituted this action to restrain appellants from enforcing secs. 61-2201 to 61-2211, I. C. A., against the municipality, on two grounds: that the act does not apply, and was not intended by the legislature to apply to municipal corporations, and that such application, if so intended, and as attempted, violates secs. 2 and 4, art. 7, of the Constitution; thus this action does not involve the constitutionality of the statute, merely as to the second point, the constitutionality of its application.

Section 61-2201, I. C. A., 1 imposes a tax of one-half mill per Mlowatt hour on the…