State v. Silver Bow Refining Co.

This is an appeal from a judgment rendered against the defendant on the pleadings. The complaint has been held sufficient. (State v. Silver Bow Refining Co., 78 Mont. 1, 252 Pac. 301.) The question now is as to the sufficiency of the answer.

The defendant is a distributor of gasoline within the purview of section 2381, Revised Codes 1921.

■Section 2382, as amended by Chapter 186 of the 1925 Session Laws (page 359), provides in part that every distributor shall pay to the state treasurer for each year a license tax for engaging in and carrying on his business in this state in an amount equal to…