Stewart v. State of Montana

MR. CHIEF JUSTICE HARRISON:

Plaintiff Stewart applied to the district court for writ of mandate directed to defendants and in his affidavit, filed November 26, 1957, stated that in 1953 he prepared an income tax return showing a tax due of $771.47; that due to “mistake, inadvertence, and excusable neglect” he failed to pay the tax at the time he filed the return; that he was notified by the State Board of Equalizaion on August 26, 1953, that a 100 percent penalty had been assessed against him, together with interest from April 15, 1953, which would be the date upon which the return was due to…