State ex rel. Hardy v. State Board of Equalization

MR. CHIEF JUSTICE HARRISON:

This appeal is taken by the respondent State Board of Equalization from a judgment in favor of the petitioner, Robert F. Hardy, rendered by the district court of Custer County, Montana. The judgment held that section 84-4924, subd. (2), R.C.M. 1947 (before the 1955 amendment), was invalid. Invalidity of the statute was predicated upon the ground that it contravened the provisions of the Fourteenth Amendment to the United States Constitution, and the provisions of sections 20 and 27 of article III of the Montana State Constitution.

The provisions of section 84-4924,…