Lindeen v. Montana Liquor Control Board

This court as early as 1896 held that Section 4 of Article XII of the Constitution does not apply to license taxes. State v. Camp Sing, 18 Mont. 128, 44 Pac. 516, 521, 32 L. R. A. 635, 56 Am. St. Rep. 551. In that ease 70% of the license tax imposed by the legislative act there in question went to the county and the balance to the state.

The court in speaking of the words “inhabitants” and “property” used in Section 4, Article XII said: “While these two words are used, the subject-matter is the same. And if the section refers, as we have endeavored to show that it does, to taxation of…