Fulton v. Farmers Union Grain Terminal Ass'n

MB. CHIEF JUSTICE JAMES T. HABBISON

delivered the Opinion of the Court.

Appeal by plaintiffs from a judgment entered in the district court of Lewis and Clark County upon an order granting motions to dismiss without leave to amend.

The action was instituted seeking a declaratory judgment. In brief, the complaint alleged the enactment of Chapter 155 of the 1961 Session Laws; that the plaintiff State Board of Equalization, and its members, hereinafter referred to as the Board, issued amendments to its regulations to implement the amendments to the Corporation License Tax Law effected by the…