Guerra v. McClellan

The controlling question squarely presented by this case is whether or not tax monies collected during the months of October, November and December of 1951, as a result of a levy made following the hearing upon a county budget for the year 1952, constitute 'current revenues' for the year 1951. This was the question presented by the parties in their pleadings and by their evidence and expressly passed upon by the trial court.

Upon the former appeal of this cause, we directed the district court to issue a temporary injunction restraining appellees from paying out sums of money not provided for…