Read v. Lewis & Clark County
Montana Supreme Court
Appeal from District Court, Lewis and Clark County; B. Lee Word, Judge. Action by Laura T. Read, individually and as executrix of the will of Francis S. Read, deceased, against Lewis and Clark County. From a judgment for plaintiff, defendant appeals.
Read the full summary
Appeal from District Court, Lewis and Clark County; B. Lee Word, Judge. Action by Laura T. Read, individually and as executrix of the will of Francis S. Read, deceased, against Lewis and Clark County. From a judgment for plaintiff, defendant appeals. The weight of judicial authority is to the effect that such a contract as the .one in question represents a taxable credit in the hands of the vendor. {Dallas County v. Boyd, 138 Iowa, 583, 17 L. R. A. (n. s.) 1220, 116 N. W. 700; Griffin v. Board of Review, 184 111. 275, 56 N. E. 397; Tessier v. Nashua, 75 N. IT. 572, 78 Atl. 495; Golden v.…
1Opinion of the Court
MR. CHIEF JUSTICE' BRANTLY
delivered the opinion of the court.'
This action was brought under section 2742 of the Revised Codes, as amended by Chapter 135 of the Laws of 1909 (Laws 1909, p. 201), to recover of the defendant $676.50, the amount of a tax paid to its treasurer under protest. Pending a hearing of the issue of law presented by a general demurrer interposed to the complaint, counsel for the respective parties prepared an agreed statement of facts and submitted the controversy for decision upon this statement. The court rendered judgment for plaintiff. Defendant has appealed.
Briefly…
2Cases cited12 opinions
- Ide v. LeiserMontana Supreme Court · 1890
- In re Listing & Assessing Property of Shields Bros.Supreme Court of Iowa · 1907
- Clark v. American Developing & Mining Co.Montana Supreme Court · 1903
- Massie v. ChatomCalifornia Supreme Court · 1912
- Pacific Biscuit Co. v. DuggerOregon Supreme Court · 1902
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fillinger v. Northwestern Agency, Inc.Montana Supreme Court · 1997
- Stillman v. LynchUtah Supreme Court · 1920
- McCarthy v. Employers' Fire InsuranceMontana Supreme Court · 1934
- Warren v. Chouteau CountyMontana Supreme Court · 1928
- State v. North American Car Corp.Montana Supreme Court · 1945
9 more not listed; retrieve them via the Exa API.