State v. King Colony Ranch

This action is to recover corporation license taxes alleged to be due to plaintiff from defendant under section 84-1501, et seq., for the fourteen years beginning in 1935 to and including 1948, together with penalties and interest.

The complaint consists of fourteen separate causes of action, one for the tax for each of said years.

Prior to January 20, 1947, the King Colony was an unincorporated association. On that date it incorporated under the laws of Montana and became a corporation with its principal place of business in Fergus County where it owns lands, machinery and livestock and…