City of Tucson v. Tucson Sunshine Climate Club

MORGAN, Judge.

For the fiscal year 1943-44, the City of Tucson, operating under a home rule charter, included and adopted in its annual budget an item of $17,500 for advertising purposes. From the previous annual budget it had on hand unexpended $3,792.08, leaving the net amount to be raised by taxation $13,707.92, of which $13,670.42 was collected during the year. On account of back taxes for prior years levied for advertising purposes, there was also collected during the fiscal year 1943-44 the sum of $710.92. The unexpended balance and the amount collected as back taxes were unencumbered,…