Great Western Sugar Co. v. Mitchell

This action is to recover taxes paid under protest. Defendant’s general demurrer to the second amended complaint was overruled. He refused to plead further and judgment was entered for plaintiff, from which defendant has appealed.

The essential allegations of the complaint are these: That plaintiff is a New Jersey corporation, organized in that state in 1905; that on February 19, 1916, it filed in the office of the secretary of state of Montana a duly certified copy of its articles of incorporation, for the purpose of qualifying to do business in this state, and paid for the filing thereof the…