Hill v. County of Lewis & Clark
Montana Supreme Court
'Appeal from District Court, Lewis and Clark County; B. Lee Word, Judge. Action by George H. Hill and others against the county of Lewis and Clark. Judgment for plaintiff and defendant appeals. In the ease at bar the assessment was made in the name of “S. T. Hauser Estate,” and not to the heirs or executors, as required by law. In Trowbridge v. Moran, 78 N. Y. 439,-the court held that an assessment made to “Estate of A B” was not made to an owner as required by statute.
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'Appeal from District Court, Lewis and Clark County; B. Lee Word, Judge. Action by George H. Hill and others against the county of Lewis and Clark. Judgment for plaintiff and defendant appeals. In the ease at bar the assessment was made in the name of “S. T. Hauser Estate,” and not to the heirs or executors, as required by law. In Trowbridge v. Moran, 78 N. Y. 439,-the court held that an assessment made to “Estate of A B” was not made to an owner as required by statute. (See, also, Black on Tax Titles, 2d ed., sec. 108; In re Eenworthy’s Estate, 63 Hun, 165, 17 N. Y. Supp. 655; Fairfield v.…
1Opinion of the CourtJustice Sanner
The respondents, as executors of the last will of S. T. Hauser, deceased, filed their complaint against the county of Lewis and Clark alleging: “That on the first Monday in March, 1915, there was embraced in the assets of and was owned by the said estate of Samuel T. Hauser, deceased, within the county of Lewis and Clark, certain real and personal property of the appraised value of $19,055,” which property was thereafter by said executors listed for assessment and was in due course assessed by the assessor of said county, taxed at $420.27, and the taxes duly paid; that on December 8,1915,…
2Cases cited4 opinions
- Western Ranches, Ltd. v. County of CusterMontana Supreme Court · 1903
- Birney v. WarrenMontana Supreme Court · 1903
- Western Ranches, Ltd. v. Custer County, Mont.U.S. Circuit Court for the District of Montana · 1898
- Matador Land & Cattle Co. v. County of CusterMontana Supreme Court · 1903
3Cited by5 opinions
- Minder v. GrayMontana Supreme Court · 1954
- In Re Minder's EstateMontana Supreme Court · 1954
- OEA Research, Inc. v. McGeeMontana Supreme Court · 1985
- OEA Research, Inc. v. McGeeMontana Supreme Court · 1985
- Oea Research Inc. v. McGeeMontana Supreme Court · 1985