Union Bank & Trust Co. v. Moore
Montana Supreme Court
Appeal from District Court, Lewis and Clark County; W. It, Poorman, Judge. Action by the Union Bank & Trust Company of Helena, Montana, against W. A. Moore, County Treasurer of Lewis and Clark. County, to recover a tax paid under protest. Judgment for plaintiff and defendant appeals. The only question involved in this case is whether or not Chapter 31 of the Laws of 1915 is constitutional.
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Appeal from District Court, Lewis and Clark County; W. It, Poorman, Judge. Action by the Union Bank & Trust Company of Helena, Montana, against W. A. Moore, County Treasurer of Lewis and Clark. County, to recover a tax paid under protest. Judgment for plaintiff and defendant appeals. The only question involved in this case is whether or not Chapter 31 of the Laws of 1915 is constitutional. The assessor of Lewis and Clark county in assessing the bank stock of the respondent corporation followed the methods provided for in Chapter 31 of the Laws of 1915, which provides for the assessment for…
1Opinion of the CourtJustice Holloway
In 1918 the assessor of Lewis and Clark county, acting pursuant to the provisions of Chapter 31, Laws of 1915, assessed to the Union Bank & Trust Company the shares of stock of the bank owned by its several stockholders. The bank paid the tax thereon under protest, and brought this action to recover the amount. The trial court rendered judgment in favor of the plaintiff, and defendant appealed.
The first section of Chapter 31 above was declared to be unconstitutional in Dennis v. First Nat. Bank, 55 Mont. 448, 178 Pac. 580, and the entire Act was repealed by the seventeenth legislative…
2Cases cited5 opinions
- Commercial National Bank v. Board of SupervisorsSupreme Court of Iowa · 1915
- Daly Bank & Trust Co. v. Board of County CommissionersMontana Supreme Court · 1905
- City of Wilmington v. RicaudCourt of Appeals for the Fourth Circuit · 1898
- Clark v. MaherMontana Supreme Court · 1906
- Dennis v. First Nat. BankMontana Supreme Court · 1919
3Cited by2 opinions
- Montana National Bank v. Yellowstone CountyMontana Supreme Court · 1926
- Henderson v. City of MissoulaMontana Supreme Court · 1938