Montana Nat. Bank of Roundup v. State, Dept. of Rev.

MR. JUSTICE JOHN C. HARRISON

delivered the Opinion ■of the Court.

This appeal is from a judgment entered in the district court, Lewis and Clark County.

Appellant is the State Department of Revenue (hereinafter referred to as the “Department”). Respondent is the Montana National Bank of Roundup (hereinafter referred to as the “Bank”).

*431On March 13, 1973, the Bank filed its statement for tax assessment with the Musselshell County assessor. Two specific computations and one omission regarding that document are subjects of this appeal. The first contested computation created a $100,000 reserve to…