Legal Opinion

Equitable Life Assurance Co. v. Hart

Montana Supreme Court

Decided June 13, 1918No. 4,176PublishedCited by 30 opinions

Appeal from. District Court, Lewis and Clark County; R. Lee Word, Judge. Action by the Equitable ■ Life Assurance Society of the United States, a corporation, and others, against H. L. Hart, State Treasurer, and R. G. Poland, State Auditor. Judgment for defendants, and plaintiffs appeal.

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Appeal from. District Court, Lewis and Clark County; R. Lee Word, Judge. Action by the Equitable ■ Life Assurance Society of the United States, a corporation, and others, against H. L. Hart, State Treasurer, and R. G. Poland, State Auditor. Judgment for defendants, and plaintiffs appeal. While it is true that repeals by implication are not favored, nevertheless where the Acts are irreconcilable and are conflicting and where the later Act revises the whole subject matter covered by former legislation, then a repeal is effected. (Jobb v. Meagher County, 20 Mont. 424, 51 Pac. 1034; State ex rel.…

1Opinion of the CourtJustice Sanner

The appellants, foreign insurance corporations doing business in this and other states of the Union, have been held by the judgment below for payments in the form of license fees under Code, section 4017 (as amended by Chapter 63, Laws of 1915) and also under Chapter 79, Laws of 1917. This appeal is from that judgment, the appellants contending (A) that Chapter 79, Laws, of 1917, does not apply to them or to insurance corporations in their situation; (B) that if it does apply, it repeals section 4017, so that they are not liable to payment under both laws; and (C) that if it does apply and…

2Cases cited6 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
  3. Northwestern Mutual Life Insurance v. Lewis & Clarke CountyMontana Supreme Court · 1903
  4. State v. MitchellMontana Supreme Court · 1895
  5. State v. Hammond Packing Co.Montana Supreme Court · 1912

1 more not listed; retrieve them via the Exa API.

3Cited by30 opinions

  1. In Re Clark's EstateMontana Supreme Court · 1937
  2. State Ex Rel. Palagi v. ReganMontana Supreme Court · 1942
  3. Mid-Northern Oil Co. v. WalkerMontana Supreme Court · 1922
  4. O'Connell v. State Board of EqualizationMontana Supreme Court · 1933
  5. State Ex Rel. Bowler v. Board of County CommissionersMontana Supreme Court · 1938

25 more not listed; retrieve them via the Exa API.

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