Beatty v. City of Santa Fe

McGHEE, Justice.

The plaintiffs, wholesalers of cigarettes ■in the City of Santa Fe, appeal from the refusal of the lower court to grant injunc-tion against the enforcement of an ordinance of said city (Ordinance No. 1046, enacted June 27, 19’51) levying a stamp •tax upon the sale of cigarettes within the ■corporate limits of the city providing stamps are to be purchased and affixed by wholesalers and direct buying retailers, and further providing the revenues to be derived therefrom shall be placed in a special fund to be used exclusively for playgrounds and other similar recreational…