New Silver Bell Mining Co v. County of Lewis & Clark

MB. JUSTICE DAVIS:

The appellant as plaintiff brought this action in the district court for Lewis and Clark County against the respondent county as defendant to recover certain taxes for the year 1949 demanded under B. C. M. 1947, sections 84-5406, 84-5409, and paid under protest. The state and the state board of equalization intervened to join with the county in a general demurrer to the appellant’s amended complaint. This demurrer was sustained. Judgment of dismissal followed. From that judgment this appeal has been taken.

Hereafter reference to the parties will be made as in the court below.

T…