State v. Hammond Packing Co.
Montana Supreme Court
Appeal from District, Court, Silver Bow County; John B. McClernan, Judge. Action by tbe state against the Hammond Packing Company. Judgment for plaintiff, and defendant appeals. argued the cause orally.
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Appeal from District, Court, Silver Bow County; John B. McClernan, Judge. Action by tbe state against the Hammond Packing Company. Judgment for plaintiff, and defendant appeals. argued the cause orally. Where a license tax is imposed, and there is no provision of law for any supervision, control or regulation of the business, unless the business is of such a nature that it can be restricted or prohibited, the tax will be considered as having been imposed in the exercise of the taxing power of the state. (Brennan v. City of Titusville, 153 U. S. 289, 38 L. Ed. 719, 14 Sup. Ct. Rep. 829; State…
1Opinion of the CourtJustice Smith
The complaint in this action alleges that at all times mentioned the defendant was an Illinois corporation, doing business in the county of Silver Bow and state of Montana; “that on the first day of January, 1904, and upon each succeeding day subsequent thereto, in the years 1904 and 1905, in the county of Silver Bow, state of Montana, the defendant did attempt to carry on, and then and there carried on, the business of selling oleomargarine, butterine, and imitation of cheese.” It is further alleged that, between the dates mentioned, the defendant sold certain quantities of oleomargarine,…
2Cases cited6 opinions
- Cunningham v. Northwestern Improvement Co.Montana Supreme Court · 1911
- Osborne v. MobileSupreme Court of the United States · 1873
- State ex rel. Toi v. FrenchMontana Supreme Court · 1895
- Quong Wing v. KirkendallMontana Supreme Court · 1909
- Uihlein v. Caplice Commercial Co.Montana Supreme Court · 1909
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Mid-Northern Oil Co. v. WalkerMontana Supreme Court · 1922
- Equitable Life Assurance Co. v. HartMontana Supreme Court · 1918
- State Ex Rel. Griffin v. GreeneMontana Supreme Court · 1937
- State Ex Rel. Powell v. State BankMontana Supreme Court · 1931
- Baumbach v. PooleOregon Supreme Court · 1973
6 more not listed; retrieve them via the Exa API.