Legal Opinion

Bank of Miles City v. Custer County

Montana Supreme Court

Decided January 21, 1933No. 7,071PublishedCited by 23 opinions

1Opinion of the CourtJustice Anderson

The appellant, a banking corporation organized under the laws of Montana, conducting a general banking business at Miles City, Custer county, brought this action for the purpose of recovering a portion of its taxes assessed for the year 1929, paid under protest, and within the time allowed by law for the commencement of this class of action.

The assessor of Custer county had determined the value of the moneyed capital, the property of appellant bank, assessed it as such to the bank, and determined the value of the shares of stock in the bank by ascertaining the full cash value thereof and…

2Cases cited38 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  3. Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
  4. Stebbins v. RileySupreme Court of the United States · 1925
  5. Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930

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3Cited by23 opinions

  1. Mills v. State Board of EqualizationMontana Supreme Court · 1934
  2. O'Connell v. State Board of EqualizationMontana Supreme Court · 1933
  3. Montana Beer Retailers Protective Ass'n v. State Board of EqualizationMontana Supreme Court · 1933
  4. State Ex Rel. Griffin v. GreeneMontana Supreme Court · 1937
  5. Poffenroth v. Culinary Workers Union Local No. 328Idaho Supreme Court · 1951

18 more not listed; retrieve them via the Exa API.

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