Matthews v. State Ex Rel. Nevada Tax Commission

OPINION

By the Court,

Thompson, C. J.:

The Nevada Constitution provides that a proposal which has become law by referendum of the voters shall not be amended except by the direct vote of the people.1 The purpose of this proceeding in prohibition is to determine whether the Local School Support Tax Law, enacted by the legislature in 1967, violates the constitutional proscription against amending a referred law, since its effect is to increase the rate of the Sales and Use Tax authorized by referendum of the voters in 1956. For the reasons hereafter expressed we hold that the 1967 Local School Tax…