Hilger v. Moore
Montana Supreme Court
Original application for injunction by David Hilger against W. A. Moore, Treasurer of Lewis and Clark County. This ease calls for a construction of sections 1, 11 and 17, and section 15, as amended in 1916, of Article XII, of the Montana Constitution.
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Original application for injunction by David Hilger against W. A. Moore, Treasurer of Lewis and Clark County. This ease calls for a construction of sections 1, 11 and 17, and section 15, as amended in 1916, of Article XII, of the Montana Constitution. Does the Constitution of Montana permit of the classification of property for the purpose ^ of taxation, so that different classes shall be assessed at a different percentage of value i If the Constitution permits of such classification, is the classification made in the Act of 19-19, Chapter 51, Acts of the Sixteenth Legislative Assembly,…
1Opinion of the CourtJustice Holloway
At 12 o’clock noon on the first Monday of March of this year, plaintiff owned personal property subject to taxation in Lewis and Clark County, but owned no real estate in that county. His property was duly assessed at $1,000, its full cash value, and upon this valuation the taxes were computed, amounting to $35.05, and the county treasurer thereupon demanded payment. Plaintiff tendered $7.01, and,upon refusal of his tender commenced this action to restrain the treasurer from seizing and selling the property.
The controversy involves the validity of House Bill No. 30 (Laws 1919, Chapter 51)…
2Cases cited23 opinions
- Orient Insurance v. DaggsSupreme Court of the United States · 1899
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- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
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