Barden v. Montana Club
Montana Supreme Court
Appeal from First Judicial District, Lewis and Clarice County. Judgment was rendered for plaintiff below by Milburn, J., sitting in place of Hunt, J. Tbe license acts of Montana (ch. 81, p. 1017, Comp. Stats, and tbe acts amendatory thereof, Extra Sess. 15th Leg. Assembly, p. 72) contemplate tbe collection of license taxes from persons or corporations engaged in business. Section 6, act of Extra Session, supra, expressly mentions “tbe transaction of business.”
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Appeal from First Judicial District, Lewis and Clarice County. Judgment was rendered for plaintiff below by Milburn, J., sitting in place of Hunt, J. Tbe license acts of Montana (ch. 81, p. 1017, Comp. Stats, and tbe acts amendatory thereof, Extra Sess. 15th Leg. Assembly, p. 72) contemplate tbe collection of license taxes from persons or corporations engaged in business. Section 6, act of Extra Session, supra, expressly mentions “tbe transaction of business.” Chapter 81 throughout, that is to say, in a number of its sections (§§ 1341-1345 inclusive, 1349,1356,1357,1361, 1362, 1365, and…
1Opinion of the CourtBlake, C. J.
This is an appeal from a judgment which was entered against the Montana Club, for the recovery of a license tax under the following statute: “All persons who deal in, sell, or dispose of, directly or indirectly, any spirituous, alcoholic, vinous, or malt liquors in any quantity less than one quart, shall, before the transaction of such business, obtain a license, for which he or they shall pay as follows:” (Stats. 15th Extra Sess. 74.)
The Montana Club was incorporated under the laws of the Territory, and the articles contain the following certificate: “ The particular business or objects for…
2Cases cited16 opinions
- Marmont v. StateIndiana Supreme Court · 1874
- Martin v. StateSupreme Court of Alabama · 1877
- Commonwealth v. PomphretMassachusetts Supreme Judicial Court · 1884
- Commonwealth v. SmithMassachusetts Supreme Judicial Court · 1869
- People v. SouleMichigan Supreme Court · 1889
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- State ex rel. Whiteside v. First Judicial District CourtMontana Supreme Court · 1900
- State v. Camp SingMontana Supreme Court · 1896
- Svithiod Singing Club v. McKibbinIllinois Supreme Court · 1942
- State v. KlineOregon Supreme Court · 1907
- Cuzner v. the California ClubCalifornia Supreme Court · 1909
17 more not listed; retrieve them via the Exa API.