Title: Dennis v. State

State: nebraska

Issuer: Nebraska Supreme Court

Document:

451 N.W.2d 676 (1990) 234 Neb. 427 Mark E. DENNIS, doing business as Dennis Trucking, Appellant and Cross-Appellee, v. STATE of Nebraska et al., Appellees and Cross-Appellants. No. 88-205. Supreme Court of Nebraska. February 16, 1990. *677 Richard A. Allen and Richard P. Schweitzer, of Zuckert, Scoutt & Rasenberger, Washington, D.C., and Richard L. Spangler, of Woods, Aitken, Smith, Greer, Overcash & Spangler, Lincoln, for appellant. Robert M. Spire, Atty. Gen., and Jill Gradwohl Schroeder, Lincoln, for appellees. HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, and GRANT, JJ. BOSLAUGH, Justice. The plaintiff, Mark E. Dennis, doing business as Dennis Trucking, commenced this action to obtain a judgment declaring taxes imposed pursuant to Neb.Rev.Stat. §§ 60-305.02 and 60-305.03 (Reissue 1984) to be unconstitutional and enjoining the defendants from assessing or collecting such taxes, and to recover the plaintiff's attorney fees and costs of the action. Named as defendants were the State of Nebraska; Holly Jensen, individually and as director of the Nebraska Department of Motor Vehicles; Lou Lamberty, individually and as director of the Nebraska Department of Roads; and Kay Orr, individually and as Nebraska Treasurer. The plaintiff alleged that the taxes and fees imposed under §§ 60-305.02 and 60-305.03 were an unlawful burden on interstate commerce in violation of U.S. Const. art. I, § 8, cl. 3; constituted a denial of the plaintiff's privileges and immunities in violation of U.S. Const. art. IV, § 2, cl. 1; constituted a grant by the Legislature of special and exclusive privileges, immunities, and franchises in violation of Neb. Const. art. III, § 18; and violated 42 U.S.C. *678 § 1983 (1982) by depriving the plaintiff of rights secured by the U.S. Constitution. After a trial to the court on stipulated facts, the trial court held that the statutes were in violation of the commerce clause, U.S. Const. art. I, § 8, cl. 3, and permanently enjoined the defendants from assessing, levying, or collecting taxes or fees pursuant to §§ 60-305.02 and 60-305.03. The trial court dismissed the remaining counts, holding that the plaintiff had failed to prove he was entitled to judgment under U.S. Const. art. IV, § 2, cl. 1; Neb. Const. art. III, § 18; or 42 U.S.C. § 1983. The order of the trial court further provided: The plaintiff's motion for new trial, which was overruled, alleged that the common fund from which his attorneys' costs and fees may be paid was the total amount of taxes available for refunds pursuant to the court's order. The plaintiff has appealed, contending that the district court erred in denying his claims under 42 U.S.C. § 1983 and in denying his claim that the common fund from which litigation costs and attorney fees may be paid consists of the total amount of taxes subject to refund as a result of the court's holding. The defendants have cross-appealed, claiming that the trial court erred in finding that the plaintiff and his attorneys were entitled under the equitable fund doctrine to payment of their expenses and reasonable fees. The defendants have not appealed the district court's finding that the statutes were in violation of the commerce clause, and there is no issue in that regard on this appeal. Both sections have since been amended. See §§ 60-305.02 and 60-305.03 (Reissue 1988). Section 1983 provides: The Civil Rights Attorney's Fees Awards Act of 1976, 42 U.S.C. § 1988 (1982), provides that attorney fees may be awarded to the prevailing party, other than the United States, in any action to enforce a provision of § 1983. Furthermore, a party who prevails on a ground other than § 1983 is entitled to attorney fees under § 1988 if § 1983 would have been an appropriate basis for relief. Consol. Freightways Corp. of Del. v. Kassel, 730 F.2d 1139 (8th Cir.1984), cert. denied 469 U.S. 834, 105 S. Ct. 126, 83 L. Ed. 2d 68 (1984); J & J Anderson, Inc. v. Town of Erie, 767 F.2d 1469 (10th Cir.1985); Private Truck Council v. Secretary of State, 503 A.2d 214 (Me.1986), cert. denied 476 U.S. 1129, 106 S. Ct. 1997, 90 L. Ed. 2d 677 (1986). The issues presented by the plaintiff's first assignment of error are, therefore, (1) whether a violation of the commerce clause constitutes a cause of action under § 1983 and (2) whether § 1983 would have been an appropriate basis for relief in this case. Despite the broad language of § 1983 and the fact that there appears to be a division of authority on the question as to whether there is a cause of action under § 1983 for violations of the commerce clause, we believe the better reasoned cases hold that there is no cause of action under § 1983 for violations of the commerce clause. The leading authority appears to be Consol. Freightways Corp. of Del. v. Kassel, supra, in which the court held that "the Commerce Clause does not establish individual rights against government, but instead allocates power between the state and federal governments." Id. at *679 1144. Cases involving the supremacy clause and reaching the same result are Golden State Transit Corp. v. City of Los Angeles, ___ U.S. ___, 110 S. Ct. 444, 107 L. Ed. 2d 420 (1989) (the supremacy clause, of its own force, does not create rights enforceable under § 1983); Chapman v. Houston Welfare Rights Org., 441 U.S. 600, 99 S. Ct. 1905, 60 L. Ed. 2d 508 (1979); White Mountain Apache Tribe v. Williams, 810 F.2d 844 (9th Cir.1987) (preemption of state law under the supremacy clause does not give rise to a cause of action under § 1983); Gould, Inc. v. Wisconsin Dept. of Industry, Labor, 750 F.2d 608 (7th Cir.1984), aff'd 475 U.S. 282, 106 S. Ct. 1057, 89 L. Ed. 2d 223 (1986) (action brought by corporation alleging that state statutes were preempted by federal labor law, in violation of the supremacy clause, was not cognizable under § 1983); and Maryland Pest Control v. Montgomery County, Md., 884 F.2d 160 (4th Cir.1989) (the supremacy clause does not secure rights within the meaning of § 1983 so as to entitle a successful litigant to attorney fees pursuant to § 1988). In Consol. Freightways Corp. of Del. v. Kassel, supra, Consolidated Freightways sought attorney fees under 42 U.S.C. § 1983 after Iowa's statute restricting Consolidated's use of 65-foot twin trailers was declared invalid as a violation of the commerce clause. The U.S. Court of Appeals for the Eighth Circuit held that a violation of the commerce clause did not constitute a claim under § 1983. To support its theory that the Commerce Clause secures rights cognizable under § 1983, Consolidated has cited several Supreme Court cases which refer to a Constitutional "right" to engage in interstate commerce.... Although these cases do refer to engaging in interstate commerce as a constitutional right, such cases were not dealing with the question of whether the Commerce Clause secures individual rights within the meaning of § 1983. In Garrity [v. New Jersey, 385 U.S. 493, 87 S. Ct. 616, 17 L. Ed. 2d 562 (1967),] the reference to interstate commerce was mere dictum, and in both Western Union [Tel. Co. v. Kansas, 216 U.S. 1, 30 S. Ct. 190, 54 L. Ed. 355 (1910),] and Crutcher [v. Kentucky, 141 U.S. 47, 11 S. Ct. 851, 35 L. Ed. 649 (1891)], the *680 focus of the Court's opinions was on the separation of powers between the national and state legislatures. Despite these references to a right to engage in interstate commerce, we agree with the district court that the Commerce Clause was adopted, and the dormant Commerce Clause doctrine evolved, not to protect individual rights, but to further the national interest in an efficient economy. [Citation omitted.] (Emphasis in original.) Consol. Freightways Corp. of Del. v. Kassel, 730 F.2d 1139, 1144-45 (8th Cir.1984). The court concluded: 730 F.2d at 1146-47. In Kraft v. Jacka, 872 F.2d 862 (9th Cir.1989), the plaintiffs brought a § 1983 action against members of the Nevada Gaming Control Board after the board refused to extend further licensing to the plaintiffs when their 1-year limited gaming licenses expired. The plaintiffs alleged their civil rights had been violated because they had been deprived of protected property and liberty interests without due process of law. The U.S. Court of Appeals for the Ninth Circuit held that the corporate plaintiffs had no protected property interest in further licensing and could not state a claim under § 1983 for an alleged violation of the commerce clause. The plaintiffs also failed to establish a protected interest in reputation. Since they had no protected property or liberty interests, the plaintiffs could not show that their due process rights had been violated. The court further held that the denial of the license application, based partly on individual plaintiff Kraft's personal association with an unsuitable person, did not violate Kraft's free association right. The plaintiffs in Kraft also alleged that the board violated their constitutional rights by issuing a stop order as to an out-of-state sale of corporate securities, contending that the board's action deprived them of corporate property in violation of the commerce clause and, thus, in violation of § 1983. The court rejected this contention. The Commerce Clause places restraints upon the power of the states. Philadelphia v. New Jersey, 437 U.S. 617, 623, 98 S. Ct. 2531, 2535, 57 L. Ed. 2d 475 (1978). It divides power between the states and the federal government. We have previously stated that "§ 1983 was not intended to encompass those constitutional provisions which allocate power between the state and federal government." White Mountain Apache Tribe v. Williams, 810 F.2d 844, 848 (9th Cir. 1984) (Supremacy Clause, which establishes federal-state priorities, does not secure individual rights under § 1983), cert. denied, 479 U.S. 1060, 107 S. Ct. 940, 93 L. Ed. 2d 990 (1987); see also Consolidated Freightways Corp. v. Kassel, 730 F.2d 1139, 1144 (8th Cir.1984) (The Commerce Clause is "an allocating provision, *681 not one that secures rights cognizable under § 1983."), cert. denied, 469 U.S. 834, 105 S. Ct. 126, 83 L. Ed. 2d 68 (1984). Thus, assuming that the Board's actions in any way implicated the Commerce Clause, the plaintiffs cannot state a cause of action under § 1983 for violation of the Clause. 872 F.2d at 869. In J & J Anderson v. Town of Erie, 767 F.2d 1469 (10th Cir.1985), the board of trustees of the town of Erie, Colorado, enacted an ordinance prohibiting any ultralight aircraft from landing or taking off within the town. The ordinance was enacted in response to noise complaints. The plaintiffs, an ultralight aircraft company and three pilots, brought a § 1983 action alleging that the ordinance denied them their rights to equal protection and constituted a "taking" of their rights to carry on a lawful occupation, to own and enjoy private property, and of freedom of transit through navigable airspace pursuant to 49 U.S.C.App. § 1304 (1982), in violation of the just compensation clause of the fifth amendment. Although the issues between the parties were ultimately resolved by the repeal of the ordinance, the plaintiffs requested costs and attorney fees pursuant to 42 U.S.C. § 1988. The plaintiffs argued that they would have substantially prevailed on their § 1983 claim because certain federal regulations preempted the effect of the ordinance. The U.S. Court of Appeals for the Tenth Circuit stated: 767 F.2d at 1476. The court held: 767 F.2d at 1476-77. The court further found that the plaintiffs could not have substantially prevailed on their § 1983 "taking" claim and were not entitled to attorney fees pursuant to § 1988. *682 In Pesticide Public Policy v. Village of Wauconda, 622 F. Supp. 423 (N.D.Ill.1985), aff'd 826 F.2d 1068 (7th Cir.1987), the plaintiff foundation challenged the validity of an ordinance regulating the use of pesticides in the defendant village. The foundation claimed that the village lacked authority to enact the ordinance and that the ordinance was preempted by Illinois law. The foundation further claimed that the ordinance denied foundation members due process and equal protection of law, constituted special legislation, and violated the commerce clause of the U.S. Constitution. The foundation also contended that the village was liable to individual foundation members for money damages pursuant to § 1983. The court held that Illinois state law preempted the village's regulation of pesticides. The ordinance, therefore, was invalid under Illinois law. As to § 1983 liability, the court held that the foundation did not have standing to sue for a declaration that its members were entitled to damages. The court found that, even if the foundation had standing, damages were not available as a matter of law under any of the foundation's § 1983 claims: 622 F. Supp. at 435-36. The court further held that the ordinance did not deprive foundation members of equal protection of the laws or violate the Illinois Constitution's prohibition against special legislation. In Private Truck Council v. Secretary of State, 503 A.2d 214 (Me.1986), a class action was brought by and on behalf of out-of-state truckers, contesting the validity of Maine's reciprocal truck taxes. An escrow fund comprised of all moneys collected under the disputed statute after January 2, 1985, was established during the pendency of the action. The trial court found that the statute was in violation of the commerce clause, but refused to order any refund of tax moneys "except to the extent that the plaintiff class had been protected by [the] escrow arrangement...." Id. at 216. The trial court also denied the plaintiffs' request for allowance of attorney fees. The State appealed the trial court's action in declaring the statute unconstitutional. The plaintiffs also appealed, contending that their relief should not be limited to reimbursement of the funds in escrow and that they were entitled to recover attorney fees pursuant to § 1988 because they brought their action alternatively under § 1983. In affirming the decision of the trial court, the Supreme Judicial Court of Maine held that the statute was in violation of the commerce clause and determined that the trial court properly ordered a refund of only the moneys held in escrow. The court further held that the plaintiffs were not entitled to recover attorney fees pursuant to § 1988. 503 A.2d at 221. The court adopted the reasoning of Consol. Freightways Corp. of Del. v. Kassel, 730 F.2d 1139 (8th Cir.1984), and stated: 503 A.2d at 222. In Private Truck Council of America v. State, 128 N.H. 466, 517 A.2d 1150 (1986), the New Hampshire Supreme Court held that a state statute imposing taxes and fees on motor carriers whose vehicles were registered in nine other states discriminated against interstate commerce, in violation of the commerce clause. The court also determined that the plaintiffs (which were corporations) had not been properly certified as a class and, therefore, could not invoke the protection of the privileges and immunities clause, U.S. Const. art. IV, § 2, cl. 1. The court held that the plaintiffs were not entitled to tax refunds or attorney fees pursuant to § 1988: We do not believe that the purposes of section 1983 would be furthered by a holding that a violation of the commerce clause is redressable through an action under that statute. The United States Court of Appeals for the Eighth Circuit has held that a violation of the commerce clause is not a basis for applying section 1983. Consol. Freightways Corp. of Del. v. Kassel, 730 F.2d 1139 (8th Cir.), cert. denied, [469 U.S. 834] 105 S. Ct. 126 [83 L. Ed. 2d 68] (1984); see also Private Truck Council v. Secretary of State, 503 A.2d at 220-22. But see Kennecott *684 Corp. v. Smith, 637 F.2d 181, 186 n. 5 (3d Cir.1980); Confederated Salish & Kootenai Tribes v. Moe, 392 F. Supp. 1297, 1304-05 (D.Mont.1974), aff'd on other grounds, 425 U.S. 463 [96 S. Ct. 1634, 48 L. Ed. 2d 96] (1976). The Eighth Circuit based its holding on the ground that the commerce clause does not establish individual rights, but rather allocates power between State and federal governments. Kassel, supra at 1144. 128 N.H. at 476-77, 517 A.2d at 1157. In Private Truck Council v. State, 221 N.J.Super. 89, 534 A.2d 13 (1987), aff'd 111 N.J. 214, 544 A.2d 33 (1988), the plaintiffs challenged the constitutionality of a retaliatory tax imposed on certain trucking operations, claiming that New Jersey's Counterpart Fee Act violated the commerce clause and the privileges and immunities clause of the U.S. Constitution. The plaintiffs also contended that they were entitled to refunds of the moneys unlawfully collected, as well as counsel fees and costs under § 1983. The appellate division of the New Jersey Superior Court determined that the tax was in violation of the commerce clause and found that the plaintiffs were entitled to refunds from the date their complaint was filed. The court did not consider the merits of the plaintiffs' claim that the act was unconstitutional under the privileges and immunities clause. With respect to the plaintiffs' request for counsel fees, the court held: 221 N.J.Super. at 97, 534 A.2d at 18. Finally, in State of Ga. v. Private Truck Council etc., 258 Ga. 531, 371 S.E.2d 378 (1988), the Supreme Court of Georgia held that state statutes imposing highway user taxes on vehicles registered in certain states unconstitutionally discriminated against interstate commerce. The court, however, held that the plaintiffs were not entitled to attorney fees under § 1988. 258 Ga. at 535, 371 S.E.2d at 381. In addition to his commerce clause claim, the plaintiff further alleged that §§ 60-305.02 *685 and 60-305.03 (Reissue 1984) were in violation of the privileges and immunities clause, U.S. Const. art. IV, § 2, cl. 1, which provides: "The Citizens of each State shall be entitled to all Privileges and Immunities of Citizens in the several States." Section 1983 embodies individual rights cognizable under the privileges and immunities clause. Intern. Organization of Masters, Etc. v. Andrews, 831 F.2d 843 (9th Cir.1987). In his second amended petition the plaintiff alleged: The trial court resolved this issue against Dennis. In considering a statute challenged on the basis of the privileges and immunities clause, a distinction must be made based upon residence or citizenship. The plaintiff operates one tractor and two trailers in interstate commerce. Since his tractor is registered in Ohio, he is subject to taxation under §§ 60-305.02 and 60-305.03 when he operates in Nebraska. Pursuant to a reciprocity agreement between Nebraska and Ohio, owners of vehicles which are registered in Ohio are granted full license reciprocity for interstate movement in Nebraska and pay no registration fees to Nebraska; however, when operating in Nebraska, owners of such vehicles must pay a fee of 1 or 2 cents per mile. This fee mirrors a like charge imposed by Ohio on owners of Nebraska-registered vehicles which operate in Ohio. The purpose of the privileges and immunities clause "is to outlaw classifications based on the fact of non-citizenship unless there is something to indicate that non-citizens constitute a peculiar source of the evil at which the statute is aimed." Toomer v. Witsell, 334 U.S. 385, 398, 68 S. Ct. 1156, 1163, 92 L. Ed. 1460 (1948). The clause " `does bar discrimination against citizens of other States where there is no substantial reason for the discrimination beyond the mere fact that they are citizens of other States.'" Hicklin v. Orbeck, 437 U.S. 518, 525, 98 S. Ct. 2482, 2487, 57 L. Ed. 2d 397 (1978), quoting Toomer v. Witsell, supra. "Only with respect to those `privileges' and `immunities' bearing upon the vitality of the Nation as a single entity must the State treat all citizens, resident and nonresident, equally." Baldwin v. Montana Fish and Game Comm'n, 436 U.S. 371, 383, 98 S. Ct. 1852, 1860, 56 L. Ed. 2d 354 (1978). "The Privileges and Immunities Clause, by making noncitizenship or nonresidence an improper basis for locating a special burden, implicates not only the individual's right to nondiscriminatory treatment but also, perhaps more so, the structural balance essential to the concept of federalism." Austin v. New Hampshire, 420 U.S. 656, 662, 95 S. Ct. 1191, 1195, 43 L. Ed. 2d 530 (1975). Section 60-305.02 provided: Trucks, truck-tractors, semitrailers, trailers, or buses, from states other than Nebraska, entering Nebraska shall be required to comply with all the laws and regulations of any nature imposed on Nebraska trucks ... and to comply with all the requirements as to payment *686 of all license fees, permit fees, and fees of whatever character which owners of trucks ... owned and operated in Nebraska, are required to pay when operating in such foreign state, unless the state or states, in which such trucks ... are domiciled, grant reciprocity comparable to that extended by the laws of Nebraska. (Emphasis supplied.) Section 60-305.03 provided: (Emphasis supplied.) The plaintiff contends that because § 60-305.03 imposes taxes only upon " `the owners of ... nonresident vehicles,' " and not on residents of Nebraska, the challenged taxes and fees "clearly deny the former substantial equality of treatment with the latter." Brief for appellant at 26. The taxation imposed pursuant to §§ 60-305.02 and 60-305.03 is not related to the resident or nonresident status of the motor carrier, but is based upon the state where the particular vehicle is registered. If a citizen of Nebraska owned a vehicle registered in a state which imposed third-structure taxes on vehicles registered in Nebraska (i.e., Arkansas, Arizona, Idaho, Wyoming, New York, Pennsylvania, Oregon, Nevada, or Ohio), the Nebraska citizen would be subject to retaliatory taxation pursuant to §§ 60-305.02 and 60-305.03. In this respect, the owners of foreign-registered vehicles who are not citizens or residents of Nebraska are treated no differently from the owners of foreign-registered vehicles who are citizens of Nebraska. Since the statutes do not make a distinction based upon residence or citizenship, the statutes do not violate the privileges and immunities clause. Furthermore, only an out-of-state citizen has standing to bring a challenge under the privileges and immunities clause. See, Bradwell v. The State, 83 U.S. (16 Wall.) 130, 21 L. Ed. 442 (1872); White v. Thomas, 660 F.2d 680 (5th Cir.1981), cert. denied 455 U.S. 1027, 102 S. Ct. 1731, 72 L. Ed. 2d 148 (1982). The second amended petition does not allege that the plaintiff is a citizen of another state, only that he owns and operates Dennis Trucking, a sole proprietorship with its principal place of business in Ohio, that his truck is registered in Ohio, and that he is subject to taxation because his truck is registered in Ohio. The case was tried on a stipulated record consisting of two exhibits: a stipulation of facts and the affidavit of the Lancaster County assessor. There was no proof that the plaintiff is a citizen of another state. There was no error in dismissing the plaintiff's claim based on a violation of the privileges and immunities clause. The statutes do not discriminate on the basis of citizenship or residency, and there was no proof that the plaintiff was a citizen of another state and had standing to pursue a claim under the privileges and immunities clause. *687 By the cross-appeal the defendants contend that the trial court erred in finding that the plaintiff and his attorneys were entitled to payment of their expenses and reasonable fees under the equitable fund doctrine. This finding was in error for several reasons. A statement of the common fund doctrine is found in Summerville v. North Platte Valley Weather Control Dist., 171 Neb. 695, 696-97, 107 N.W.2d 425, 427 (1961): The doctrine presupposes the existence of a fund. As the court in Crane Towing v. Gorton, 89 Wash. 2d 161, 176-77, 570 P.2d 428, 437 (1977), said: "As the name implies, the `common fund' doctrine requires the prevailing party to have brought suit to preserve or protect a fund which benefits the party and others." There is no fund in this case, much less a fund within the jurisdiction of the trial court. United Nursing Homes v. McNutt, 35 Wash. App. 632, 643, 669 P.2d 476, 483 (1983). In Hoffman v. Lehnhausen, 48 Ill. 2d 323, 329, 269 N.E.2d 465, 469 (1971), the Supreme Court of Illinois said: In Lebanks v. Spears, 417 F. Supp. 169, 174 (E.D.La.1976), the court said: In Hamer v. Kirk, 64 Ill. 2d 434, 442, 1 Ill.Dec. 336, 340, 356 N.E.2d 524, 528 (1976), the court said: "[I]n the absence of a fund, a plaintiff's attorney is not entitled to attorney's fees merely because he has conferred a benefit upon members of a class." The court held that because no fund had been created, nor did the court have the authority to create a fund, the *688 substantial benefit theory did not apply to the facts presented. The court further held that no statutory authority existed on which to base an award of attorney fees under the private attorney general theory. The order of the trial court denying an award of attorney fees to the plaintiffs was affirmed. In Hamer v. Kirk, supra, the Supreme Court of Illinois held that attorney fees could not be awarded under the common fund doctrine where there was no fund within the control of the court. The Supreme Court reviewed its prior decisions in Rosemont Bldg. Sup. v. Highway T. Auth., 51 Ill. 2d 126, 281 N.E.2d 338 (1972), and The People v. Holten, 304 Ill. 394, 136 N.E. 738 (1922), in which the court recognized that if a fund is to serve as a source of attorney fees, said fund must be under the control of the court. In Hamer, supra 64 Ill. 2d at 441, 356 N.E.2d at 527, the court concluded that "[s]ince no fund had been placed under control of the court in the instant case, the trial court was without authority to award attorney's fees to the petitioner." See, also, Van Emmerik v. Montana Dakota Utilities Co., 332 N.W.2d 279 (S.D.1983), cert. denied 464 U.S. 915, 104 S. Ct. 278, 78 L. Ed. 2d 257 (1983); Eckford v. Borough of Atlanta, 173 Ga. 650, 160 S.E. 773 (1931); Fitzgerald v. City of Philadelphia, 87 Pa.Commw. 482, 487 A.2d 485 (1985); Von Holt v. Izumo Taisha Mission, 44 Haw. 147, 355 P.2d 40 (1960), aff'd on rehearing 44 Haw. 365, 355 P.2d 44 (1960); Satoskar v. Indiana Real Estate Commission, 517 F.2d 696 (7th Cir.1975), cert. denied 423 U.S. 928, 96 S. Ct. 276, 46 L. Ed. 2d 256 (1975); Townsend v. Edelman, 518 F.2d 116 (7th Cir.1975). In Private Truck Council of America v. State, 128 N.H. 466, 477, 517 A.2d 1150, 1157 (1986), a suit nearly identical to the case at bar, the Supreme Court of New Hampshire found that the plaintiffs had "not demonstrated a common law right to attorney's fees under the theory of a `common fund' for the benefit of a class because, as we have indicated, this action has not been properly certified as a class action." Each person who may be entitled to a refund must individually file a separate claim for a refund. Each such claim may be denied for a variety of reasons. The merits of each claim for a refund must be determined on a case-by-case basis. There is no evidence that anyone, including the plaintiff, has filed a claim and is entitled to a tax refund. The plaintiff argues that the trial court should have found that the common fund consisted of the total amount of taxes subject to refund. Not only was there no evidence of what that amount might be, the trial court had no jurisdiction of other persons who may have paid the invalid taxes or any way of knowing whether such amounts would be subject to a refund if claims were made. There was no basis upon which an award of attorney fees could have been made against the State of Nebraska because the State has not waived its sovereign immunity as to attorney fees under circumstances such as this case. See, Neb. Const. art. V, § 22; Gentry v. State, 174 Neb. 515, 118 N.W.2d 643 (1962). The judgment of the district court is affirmed, except as to that part which provides: "The plaintiff and his attorneys are entitled under the Equitable Fund Doctrine to payment of their expenses and reasonable fees." That part of the judgment is reversed. AFFIRMED IN PART, AND IN PART REVERSED. FAHRNBRUCH, J., not participating.