Cruse v. Fischl
Montana Supreme Court
Appeal from District Court, Lewis and Clark County; J. M. Clements, Judge. Action by Richard Cruse and'others, administrators with the will annexed of the estate of Thomas Cruse, deceased, against B. Fischl, Treasurer of Lewis and Clark County. Judgment for defendant and plaintiffs appeal.
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Appeal from District Court, Lewis and Clark County; J. M. Clements, Judge. Action by Richard Cruse and'others, administrators with the will annexed of the estate of Thomas Cruse, deceased, against B. Fischl, Treasurer of Lewis and Clark County. Judgment for defendant and plaintiffs appeal. At first blush, under section 2, Article XII, of the Constitution, section 2498, Revised Codes, and section 2499 as amended by Chapter 97 of the Laws of 1911, it would seem that the securities in question are not expressly within the exemption specified. However, having in mind the evils which might result…
1Opinion of the CourtJustice Holloway
On the first Monday of March, 1915, the estate of Thomas Cruse, deceased, owned Montana state bonds, and bonds of Fergus county, Valley county, Yellowstone county and Carbon county, all of the aggregate value of $207,500. These bonds were assessed at their par value, the tax thereon was paid under protest, and this action was instituted to recover the amount paid. The plaintiffs appealed from an adverse judgment, and *262submit for determination the question: Are state and county bonds held in'private ownership subject to taxation?
In theory, the burden of taxation ought to be borne by everyone in…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Murray v. CharlestonSupreme Court of the United States · 1878
- Philadelphia and Wilmington Railroad Co. v. State of MarylandSupreme Court of the United States · 1851
- Parchen v. ChessmanMontana Supreme Court · 1914
- Osterholm v. Boston & Montana Con. C. & S. Mining Co.Montana Supreme Court · 1910
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3Cited by72 opinions
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- In Re Wilson's EstateMontana Supreme Court · 1936
- Powder River County v. StateMontana Supreme Court · 2002
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