State v. J. C. Maguire Construction Co.

The question presented for determination by this appeal is whether a corporation which, after paying its corporation license tax within the given year, computed upon the preceding year’s income, has become dissolved within that year and has ceased altogether to transact business, can be subjected to an excise tax computed on its business operations during such year, under the provisions of the Montana statutes relating’ to excise taxes.

The judgment appealed from was rendered on motion for judgment on the pleadings, and the facts of the case, which are not in dispute, are as follows: J. C.…