State ex rel. City of Casper v. Morgan

This is an action brought by the City of Casper to have the gasoline license tax apportioned to cities and towns of this state apportioned to the City of Casper according to a special census taken of that city in 1957 instead of having the tax apportioned according to the population shown by the regular decennial federal census.

Section 32-2402, W.C.S.1945, provides for the levying of a gasoline license tax of four cents per gallon on all gasoline sold in the state. Part of this tax was to be distributed to cities and towns of the state in accordance with § 32-2408, W.C.S. 1945, which provided…