Golconda Lead Mines v. Neill

McFADDEN, Justice.

Golconda Lead Mines, a corporation, John A. Featherstone and Harry F. Magnuson, individually and as representatives of other stockholders, respondents, instituted this action for declaratory judgment against P. G. Neill, appellant, in his official capacity as Tax Collector of the State of Idaho challenging the constitutionality of Idaho Sess. Laws 1957, ch. 336 § 3, and to restrain and enjoin appellant from collecting additional taxes under its provisions.

The parties submitted the matter on an agreed statement of facts, which the Court accepted and incorporated into its…