North Butte Mining Co. v. Silver Bow County

These two cases present the same legal question. Both involve a net proceeds tax. One involves the tax for the year 1942 and the other for the year 1943.

The net proceeds for each year were computed by the state board of equalization at the same figures submitted by plaintiff in its statement filed with the board. The county clerk of Silver Bow county where plaintiff is engaged in mining levied the assessment upon those figures. Plaintiff paid the taxes for each year without protest. That for 1942 was paid in two installments, one-half on November 30, 1943, and the other one-half on January…