Reilly v. Hatheway
Montana Supreme Court
Appeal from District Court, Missoula County; F. C. Webster, Judge. Action by P. M. Reilly against Thomas G. Hatheway, Jr., City Treasurer, and another. From a judgment for defendants, plaintiff appeals. It has been repeatedly held that the best criterion for determining whether an ordinance was intended as a revenue measure or an exercise of the police power of a municipality is whether it contains any regulatory provisions.
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Appeal from District Court, Missoula County; F. C. Webster, Judge. Action by P. M. Reilly against Thomas G. Hatheway, Jr., City Treasurer, and another. From a judgment for defendants, plaintiff appeals. It has been repeatedly held that the best criterion for determining whether an ordinance was intended as a revenue measure or an exercise of the police power of a municipality is whether it contains any regulatory provisions. (See Wheeler v. Plumas County, 149 Cal. 782, 87 Pae. 802, affirmed by the supreme court of the United States, in 196 U. S. 562, 49 L. Ed. 599, 25 Sup. Ct. Rep. 316; Town…
1Opinion of the CourtJustice Smith
This action was brought to test the validity of ordinance No. 85 of the city of Missoula, imposing a license tax on nearly every business and profession carried on in the city, including the grocery business conducted by the appellant. He paid his license tax of $20 under protest and began this action to recover the same, and also to enjoin the city authorities from demanding the tax in future. The court below tried the cause without a jury, found the issues in favor of the defendants, and entered' judgment in their favor. Plaintiff has appealed.
It is alleged in the complaint that said…
2Cases cited7 opinions
- California Savings & Loan Society v. HarrisCalifornia Supreme Court · 1896
- Johnson v. City of Great FallsMontana Supreme Court · 1909
- Carson-Rand Co. v. SternSupreme Court of Missouri · 1895
- Montana Ore Purchasing Co. v. MaherMontana Supreme Court · 1905
- Nicholson v. Auburn Gold Mining & Milling Co.California Court of Appeal · 1907
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3Cited by18 opinions
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- Gallafent v. TuckerIdaho Supreme Court · 1929
- State Ex Rel. Westlake v. District Court of First Judicial District Ex Rel. Lewis & Clark CountyMontana Supreme Court · 1946
- Madison Fork Ranch v. L & B Lodge Pole Timber ProductsMontana Supreme Court · 1980
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