Hayes v. Smith
Montana Supreme Court
Appeal from District Court, Sanders County; B. Lee Mc-Culloch, Judge. ( Action by Joseph M. Hayes against Mary Smith, as treasurer of Sanders County, Montana. Judgment for plaintiff and defendant appeals. The first contention of respondent to be considered is that the statute' or law providing for such assessment and taxation was and is unconstitutional and that it does not provide for the uniformity of taxation.
Read the full summary
Appeal from District Court, Sanders County; B. Lee Mc-Culloch, Judge. ( Action by Joseph M. Hayes against Mary Smith, as treasurer of Sanders County, Montana. Judgment for plaintiff and defendant appeals. The first contention of respondent to be considered is that the statute' or law providing for such assessment and taxation was and is unconstitutional and that it does not provide for the uniformity of taxation. Section 2531 of the Revised Codes, the statute in issue, makes no discrimination as to nonresidents, for it contains these words, “any person or persons whomsoever.” It applies to…
1Opinion of the CourtJustice Holloway
On March 1, 1919, Joseph M. Hayes owned and was in the possession of 3,700 sheep in Morrow county, Oregon, where he resided, and where the sheep were duly assessed for taxation for the year 1919. In June following the sheep were shipped, consigned to the Chicago market. On June 19, the shipment reached Thompson Falls, Montana, and there the sheep were unloaded, and for the ensuing three months were grazed in Sanders county, as was permitted by the bill of lading. On July 8, the assessor of Sanders county listed the. sheep for assessment and taxation for 1919, and, the tax levy having been…
2Cases cited8 opinions
- Bacon v. IllinoisSupreme Court of the United States · 1913
- Hilger v. MooreMontana Supreme Court · 1919
- Northwestern Mutual Life Insurance v. WisconsinSupreme Court of the United States · 1918
- Kelley v. RhoadsWyoming Supreme Court · 1898
- Graham v. Board of CommissionersSupreme Court of Kansas · 1884
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hale v. County Treasurer of Mineral Co.Montana Supreme Court · 1928
- Wheir v. DyeMontana Supreme Court · 1937
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Vennekolt v. LuteyMontana Supreme Court · 1934
- Victor Chemical Works v. Silver Bow CountyMontana Supreme Court · 1956
9 more not listed; retrieve them via the Exa API.