State v. McKinney
Montana Supreme Court
Appeal from District Court, Lewis and Clarice County; J. M. Clements, Judge. L. MoKiNNey was convicted of conveying and selling milk and cream without a license, and appeals. A license charge or fee is a tax within the meaning of the term “tax” as employed in all sections of the Constitution of Montana, other than the “uniformity clause.” (State ex rel.
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Appeal from District Court, Lewis and Clarice County; J. M. Clements, Judge. L. MoKiNNey was convicted of conveying and selling milk and cream without a license, and appeals. A license charge or fee is a tax within the meaning of the term “tax” as employed in all sections of the Constitution of Montana, other than the “uniformity clause.” (State ex rel. Sam Toi v. French, 17 Mont. 54.) The exaction of one dollar per month license fee under Section 15 was made by the legislature with a view to revenue. Where the fee required for a license is intended for revenue, its exaction is the exercise…
1Opinion of the Court
ME. COMMISSIONER CLAYBEEG
prepared tbe opinion for tbe court.
Appeal from final judgment.- A complaint was filed against defendant in a justice court, alleging that be “willfully and unlawfully conveyed milk and cream in a vehicle for tbe purpose of selling tbe same, and did sell tbe same, in tbe county of Lewis and Clarke without first procuring a license as provided by law.” Upon this complaint a warrant was issued. Tbe defendant was arrested, and demurred to tbe complaint. Tbe demurrer was overruled, and defendant entered a plea of not guilty. Tbe case was tried, and resulted in a judgment…
2Cases cited32 opinions
- Ballentyne v. WickershamSupreme Court of Alabama · 1883
- Patapsco Guano Co. v. North Carolina Board of AgricultureSupreme Court of the United States · 1898
- Van Horn v. State ex rel. AbbottNebraska Supreme Court · 1895
- State v. Camp SingMontana Supreme Court · 1896
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
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3Cited by55 opinions
- State ex rel. Hay v. AldersonMontana Supreme Court · 1914
- State ex rel. Bonner v. DixonMontana Supreme Court · 1921
- Evers v. HudsonMontana Supreme Court · 1907
- Carlson v. City of HelenaMontana Supreme Court · 1909
- Spratt v. Helena Power Transmission Co.Montana Supreme Court · 1908
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