Little v. Smith

The opinion of the court was delivered by

Johnston, C. J.:

This action is brought under the declaratory judgment statute to obtain an interpretation of “An act relating to cigarettes and other forms of tobacco; levying a tax for the sale thereof; and repealing sections 21-2201, 21-2202, 21-2203, 21-2204 and 21-2205 of the Revised Statutes of Kansas for 1923,” and par*238ticularly a declaration and determination as to the validity of section 18 of that act. The district court held the statute to be valid and from its judgment the plaintiffs appeal.

It is conceded that there is an actual controversy…