Holland v. Board of Commissioners
Montana Supreme Court
Appeal from Second Judicial District, Silver Bow County, Action for fees of assessor. Judgment was rendered for the plaintiff by McHatton, J., in the court below. Statement of the case by the justice delivering the opinion: The plaintiff and appellant, Holland, was, in 1891, the assessor of Silver Bow county.
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Appeal from Second Judicial District, Silver Bow County, Action for fees of assessor. Judgment was rendered for the plaintiff by McHatton, J., in the court below. Statement of the case by the justice delivering the opinion: The plaintiff and appellant, Holland, was, in 1891, the assessor of Silver Bow county. As such assessor, in the year 1891, he returned his assessment, amounting to $32,043,606, including the assessment on all mortgages, deeds of trust, contracts, and other obligations by which any debt was secured, and which remained unsatisfied on the records of the recorder’s office of…
1Opinion of the CourtHunt, J.
— The principal question for decision is: Under the revenue law of 1891, was a tax imposed on mortgages, deeds of trust, and other instruments for the security of debts, when such securities were owned and held by nonresidents of the state?
It is well settled in this state that under section 371 of the Code of Civil Procedure, which declares that a mortgage of real property shall not be deemed a conveyance, whatever its terms, so as to enable the owner of the mortgage to recover possession of the real property without foreclosure and sale, the character of the instrument is restricted to…
2Cases cited13 opinions
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
- Common Council v. Board of AssessorsMichigan Supreme Court · 1892
- First National Bank v. Bell Silver & Copper Mining Co.Montana Supreme Court · 1888
- Taggart v. Board of SupervisorsMichigan Supreme Court · 1888
- Mayor of Baltimore v. HusseyCourt of Appeals of Maryland · 1887
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- Hull v. DiehlMontana Supreme Court · 1898
- Davidson v. WamplerMontana Supreme Court · 1903
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- State Ex Rel. Walker v. JonesMontana Supreme Court · 1927
5 more not listed; retrieve them via the Exa API.