School Dist. of Kansas City v. Smith

* NOTE: Opinion filed at the May Term, 1937, August 26, 1937; motion for rehearing filed; motion overruled at September Term, December 17, 1937. This is an action under the Declaratory Judgment Act (Laws 1935, pp. 218-220) to determine whether or not the Revenue Act of 1935, commonly known as the 1935 Sales Tax Act (Laws 1935, pp. 411-426), imposes an excise tax on transactions to which the School District of Kansas City (any ruling embracing school districts generally) is a party; and, if so, on tangible personal property, such as flooring, roofing material, etc., becoming part of the…