Ewing v. City of Helena

Gtueein 'Smith, Chief Justice.

The controlling question is whether an occupation tax assessed by the City of Helena applies to appellant.

“'Contractors, brick or carpentry,” must pay $50 annually. Penalty for failure “shall be a fine twice the amount of the license imposed. ”

In Municipal Court appellant was fined $50. On appeal Circuit Court directed a verdict for $100. ■

Result here depends upon construction of the word “contractor.” It is undisputed that appellant (a brick mason) worked at $1.25 per hour. On one occasion he had been paid so much per thousand for laying brick. • In dealing with…