Ford Motor Co. v. Linnane

It is apparent that the trial court took the view that only property in the state and subject to its jurisdiction at noon on the first Monday of March is taxable for that fiscal year, and did so upon the authority of the case of Hayes v. Smith,58 Mont. 306, 192 P. 615. That case involved the constitutionality of an Act providing for the assessment and taxation of livestock brought into this state for the purpose of grazing. The holding of the court was that the Act was unconstitutional because it violated the rule of uniformity declared by our state Constitution. Accordingly, it is apparent…