Pohl v. Chicago, Milwaukee & St. P. Ry. Co.
Montana Supreme Court
Appeal from, District Court, Powell County, in the Third Judicial District; J. E. Erickson, Judge of the Eleventh District, presiding. Action by E. C. Pobl against the Chicago, Milwaukee & St. Paul Railway Company. From a judgment in favor of defendant, plaintiff appeals. Sections 1068 and 2692, Revised Codes, are void as a capitation tax. A poll tax is not a tax upon property. It is a capitation tax; that is, a specific sum levied upon each person so taxed.
Read the full summary
Appeal from, District Court, Powell County, in the Third Judicial District; J. E. Erickson, Judge of the Eleventh District, presiding. Action by E. C. Pobl against the Chicago, Milwaukee & St. Paul Railway Company. From a judgment in favor of defendant, plaintiff appeals. Sections 1068 and 2692, Revised Codes, are void as a capitation tax. A poll tax is not a tax upon property. It is a capitation tax; that is, a specific sum levied upon each person so taxed. (Eassett v. Walls, 9 Nev. 387; People v. Ames, 24 Colo. 422, 51 Pac. 426-428; Proffit v. Anderson (Va.), 20 S. E. 887; Southern Ry. Co.…
1Opinion of the CourtJustice Holloway
This is an appeal by the plaintiff from a judgment upholding the statute imposing our so-called poll tax. (Rev. Codes, secs. 2692-2714.) The statute was enacted in 1891 (Laws 1891, *575p. 73), amended slightly in 1893 (Laws 1893, p. 65), and, as thus modified, carried into the compilations of 1895 and 1907. It is assailed upon the ground that it conflicts with the provisions of sections 2 and 9, Article I, of the Constitution of the United States, which declare that direct taxes, if laid, shall be apportioned among the several states according to population, and with section 1 of the Fourteenth…
2Cases cited12 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- License Tax CasesSupreme Court of the United States · 1867
- State ex rel. Holliday v. O'LearyMontana Supreme Court · 1911
- Elting v. HickmanSupreme Court of Missouri · 1903
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hilger v. MooreMontana Supreme Court · 1919
- Great Northern Utilities Co. v. Public Service CommissionMontana Supreme Court · 1930
- State Ex Rel. Brooks v. CookMontana Supreme Court · 1929
- Mills v. StewartMontana Supreme Court · 1926
- State ex rel. Pierce v. GowdyMontana Supreme Court · 1922
6 more not listed; retrieve them via the Exa API.