City of Chanute v. State Commission of Revenue & Taxation

The opinion of the court was delivered by ■

Dawson, C. J.:

This is an appeal from a judgment sustaining an assessment order of the State Commission of Revenue and Taxation against the City of Chanute under the compensating use tax (G. S. 1941 Supp. 79-3701 to 79-3711).

The material facts were presented to the trial court in a stipulation of counsel. It appears that the city of Chanute owns and oper*539ates its light and water plants and a gas distributor system substantially as privately owned public utility services are operated. To maintain these municipal utilities, it has been necessary for the…