Legal Opinion

State ex rel. Rankin v. Harrington

Montana Supreme Court

Decided June 25, 1923No. 5,290PublishedCited by 17 opinions

. Original application for writ of mandamus by the State, on the relation of Wellington D. Rankin, Attorney General, against Ed. J. Harrington, to compel respondent, as County Assessor of Silver Bow County, to assess for taxation certain shares of stoek owned by W. D. Thornton, intervener.

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. Original application for writ of mandamus by the State, on the relation of Wellington D. Rankin, Attorney General, against Ed. J. Harrington, to compel respondent, as County Assessor of Silver Bow County, to assess for taxation certain shares of stoek owned by W. D. Thornton, intervener. A state has the power to tax shares of stoek in a foreign corporation when owned by a resident of the state, irrespective of the extent to which the corporate property or stoek is subjected to taxation in the state where the corporation is domiciled. (Wright v. Louisville, 195 U. S. 219, 49 L. Ed. 167, 25…

1Opinion of the CourtChief Justice Callaway

In this action the attorney general as relator seeks a writ of mandate to compel Ed. J. Harrington, as assessor of Silver Bow county, to assess for the purpose of taxation certain shares of stock of the Inspiration Consolidated Copper Company and of the United Yerde Extension Mining Company, which the intervener, W. D. Thornton, owned on the first Monday of March, 1923. Upon the admitted facts gathered from the petition, answer of Harrington, and com-' plaint in intervention filed by Thornton, the latter was on the first Monday of March,. 1923, and for many years prior thereto had been, a…

2Cases cited73 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  3. Blackstone v. MillerSupreme Court of the United States · 1903
  4. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  5. New Orleans v. StempelSupreme Court of the United States · 1899

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3Cited by17 opinions

  1. Young v. Board of TrusteesMontana Supreme Court · 1931
  2. Hinz v. Musselshell CountyMontana Supreme Court · 1928
  3. State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
  4. Nelson v. City of Billings and MMIAMontana Supreme Court · 2018
  5. Montana National Bank v. Yellowstone CountyMontana Supreme Court · 1926

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