City of Butte v. School District No. 1
Montana Supreme Court
Appeal from District Qourt, Silver Bow Gounty; F. W. Harney, Judge. Action by the city of Butte against School District No. 1. From a judgment for defendant, plaintiff appeals. A special assessment is not a tax, and Section 2 of Article XII of the Constitution, exempting school property from taxation, does not apply .to special assessments. (Elliott on Hoads and Streets, Sec. 549; Ford v. Delta & Pine L. Go., 164 U. S. 662; Illinois O. B. Co. v. Decatur, 147 II.
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Appeal from District Qourt, Silver Bow Gounty; F. W. Harney, Judge. Action by the city of Butte against School District No. 1. From a judgment for defendant, plaintiff appeals. A special assessment is not a tax, and Section 2 of Article XII of the Constitution, exempting school property from taxation, does not apply .to special assessments. (Elliott on Hoads and Streets, Sec. 549; Ford v. Delta & Pine L. Go., 164 U. S. 662; Illinois O. B. Co. v. Decatur, 147 II. S. 190; West Wis. B. Co. v. Trempeleau Co. 8., 93 IT. S. 598; Trustees P. A. v. Andover, 175 Mass. 118; Boston Seamens Soc. v.…
1Opinion of the Court
MB. COMMISSiONEB POOBMAN
prepared tbe opinion for tbe court.
Tbis action was instituted -by plaintiff for tbe purpose of recovering from tbe defendant district an amount claimed to be due plaintiff as a special assessment against tbe property of tbe defendant to pay tbe cost of sprinkling certain streets along and in front of tbe real property owned by defendant. A general demurrer was filed to tbe complaint, wbicb was sustained. Judgment was entered for tbe defendant dismissing tbe action. Tbis appeal is from tbe judgment.
It appears tbat tbe defendant district owns certain real estate in tbe…
2Cases cited9 opinions
- State ex rel. Stateler v. ReisSupreme Court of Minnesota · 1888
- City of Chicago v. BlairIllinois Supreme Court · 1894
- City of Louisville v. LeathermanCourt of Appeals of Kentucky · 1896
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- Board of Improvement v. School DistrictSupreme Court of Arkansas · 1892
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