State v. Toomey

To the extent that the majority opinion herein is rested on the opinions of this court in O’Connell v. State Board of Equalization, 95 Mont. 91, 25 Pac. (2d) 114, and Mills v. State Board of Equalization, 97 Mont. 13, 33 Pac. (2d) 563, in both of which I dissented, I concur solely on the ground of stare decisis.

I disagree with the affirmance of the judgment so far as it imposes, as a penalty, the doubling of the tax. The power of the legislature to impose, as a penalty, the doubling of the tax obligation has been upheld by this court. State ex rel. Hardy v. State Board of Equalization, 133…