Hale v. County Treasurer of Mineral Co.

The legislative assembly at its last session passed an Act purporting to impose a license tax “on livestock coming into Montana from other states, and grazing therein, providing for collection of same and distribution of such tax,” and fixing a penalty for violation of the Act.

Section 1 provides that a license tax of forty cents per head on horses, mules and cattle and ten cents per head on sheep is “imposed on all such livestock coming into this state to graze for any length of time whatsoever, provided, however, that no livestock on which the regular annual tax is levied by any county of…