County of Clark v. City of Los Angeles

*121OPINION

By the Court,

McNamee, J.:

In 1952 the Eighth Judicial District Court of the State of Nevada, in and for the County of Clark, in the case of County of Clark v. City of Los Angeles, sustained a demurrer to the complaint of the County of Clark which sought to collect a license tax imposed by county ordinance upon the business of generating electric power. It was conceded that the tax was imposed for purposes of revenue as distinguished from regulation.

The applicable statute then in existence upon which the county relied in passing its ordinance taxing the business of generating electric…