Souris River Telephone Mutual Aid Corp. v. State

PAULSON, Judge.

The Souris River Telephone Mutual Aid Corporation, one of 396 mutual or cooperative telephone companies which are taxed pursuant to the provisions of Chapter 57-34 of the North Dakota Century Code, and acts amendatory thereto, commenced an action for a declaratory judgment against 10 counties to which it had paid such taxes. Souris challenged the constitutionality of such chapter, and particularly Section 57-34-03, N.D.C.C., as amended by Section 3, Chapter 401, Session Laws of North Dakota 1965. The Attorney General and the State Tax Commissioner, designated to administer this…