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§ 10. Special taxes for highway purposes. The state shall have power to levy special taxes, for road and highway purposes, on motor vehicles and on motor fuels.

History: Originally adopted as § 9, L. 1928, ch. 4 (Special Session); renumbered as § 10, L. 1931, ch. 300, § 2; November 6, 1928.

Revisor's Note:

This section was originally § 9 and was renumbered § 10 by authority of L. 1931, ch. 300, § 2.

CASE ANNOTATIONS

1. Cited in holding state waived immunity from suits against highway commission. McCandliss Const. Co. v. Neosho County Comm'rs, 132 Kan. 651, 652, 296 P.2d 720.

2. Cited in determining liability of state highway commission in tort. Payne v. State Highway Comm., 136 Kan. 561, 566, 16 P.2d 509.

3. Cited in holding state highway act for federal loan constitutional. State, ex rel., v. State Highway Comm., 138 Kan. 913, 916, 920, 28 P.2d 770.

4. Section 24 of article 2 of state constitution not applicable to highway fund. State, ex rel., v. State Highway Comm., 139 Kan. 391, 392, 394, 32 P.2d 493.

5. Cited in reviewing statutory evolution of state highway system. State, ex rel., v. State Highway Comm., 139 Kan. 858, 859, 33 P.2d 324.

6. Mentioned in determining nature of state's claim for gasoline taxes. Sarver v. Sarver Oil Co., 141 Kan. 246, 247, 248, 40 P.2d 394.

7. Highway commissioners not personally liable for injuries resulting from official acts. Gresty v. Darby, 146 Kan. 63, 65, 68 P.2d 649.

8. Section is recognition of legislative power which existed before section adopted. State, ex rel., v. State Commission of Revenue and Taxation, 163 Kan. 240, 245, 246, 247, 248, 249, 181 P.2d 532.

9. State immune from suits in federal courts unless immunity waived. Dunnuck v. Kansas State Highway Commission, 21 F. Supp. 882.

10. Kansas turnpike authority act (K.S.A. 68-2001 through 68-2020) does not contravene section. State, ex rel., v. Kansas Turnpike Authority, 176 Kan. 683, 696, 273 P.2d 198.

11. State highway fund can be used to pay special assessment upon highway commission property. State Highway Commission v. City of Topeka, 193 Kan. 335, 339, 393 P.2d 1008.

12. Cited in holding motor fuels taxes under K.S.A. 79-3401 et seq. to be special taxes. Southeast Kansas Landowners Ass'n v. Kansas Turnpike Auth., 224 Kan. 357, 371, 582 P.2d 1123.