Page

Held

10- 2 The Industrial Accident Board has power to revoke the right of an employer to the benefits of the Workmen's Compensation Act for refusal to furnish the payroll in accordance with the statute.
10- 3 The State of Montana has authority to lease property outside the state for grain storage space providing the state in which the land is situated makes no objection and providing that this state subjects itself to the laws and regulations of the other state.
10- 5 Sales of property for taxes levied for 1922 and made before the passage and approval of Chapter 1 of the Laws of 1923 are invalid, and the penalties collected, as well as the original tax, must be refunded by the county upon presentation of proper claims therefor.
10- 7 The budget law was intended to prohibit expenditures, except those provided for, except in case of emergencies. Of those county funds subject to transfer from one to another it is only the surplus that may be transferred.
10- 9-1 Section 11084, Revised Codes of 1921, construed as not permitting deduction to be made from fines for the costs of the trial of an action but only the costs incurred in connection with the arrest and maintenance of the defendant.
10- 9-2 The right to enter, cut and remove standing timber is an estate in real property and should be assessed to the owner of the timber estate as real property, and should be sold as other real property where the taxes are not paid.
10- 11 An elector may not register before a notary public outside the boundaries of the county of his residence.
10- 12-1 Interest may not be allowed upon a refund of hail insurance paid by mistake.
10- 12-2 The lien for hail insurance is not extinguished by the execution of a deed by the mortgagor to the mortgagee when the lien of the mortgage is prior to the hail insurance lien and the State Board of Hail Insurance is without authority to release the same.
10- 14 Expenses for the burial of a deceased soldier, sailor, marine or army nurse must be borne by the county and it is the duty of the Boards of County Commissioners to appoint some person to supervise such burials.
10- 15 The tax levy for the Insect Pest fund may not exceed one-half mill and the excess thereof is illegal and void and should be refunded, if paid, and, if not paid, an injunction lies to restrain the collection of the illegal portion.
10- 16 Section 3282, Revised Codes of 1921, construed as not requiring a person, who keeps one cow for family use and who sells extra milk to neighbors, to procure a license from the Livestock Sanitary Board.
10- 17 Taxes collected upon land situated within Reclamation Projects and which was not subject to taxation, should be refunded. The claim for such refund is not such an account as is required to be presented to the Board of County Commissioners within one year under Section 4605, Revised Codes of 1921.
10- 22 Held under the facts stated in the opinion that the cost for making an analysis of water in the town of Valier should be borne by the town and not by the Valier Townsite Company.
10- 23 Section 2211, Revised Codes of 1921, construed as requiring the County Treasurer to apportion personal property taxes among different pieces of real estate sold for delinquent taxes upon a redemption of a portion of the real estate.
10- 24 Section 1205, Revised Codes of 1921, construed as not authorizing the expenditure of school moneys for the purpose of renting a building to be used as a gymnasium.
10- 25 Chapter 63, Laws of 1923, construed as permitting the redemption of all property sold for delinquent taxes where the county holds the certificate of sale, upon payment of the original tax, with interest at seven per cent and without the publication charge. The Act was not intended to apply to sales of property for delinquent taxes made after the approval of the Act.
10- 30 A Justice of the Peace held not to have authority to issued a search warrant until after July 1, 1923. A District Judge may issue a search warrant while in one county in his district, to search premises in another county in his district.
10- 31 The County Commissioners are not obliged to furnish blank forms for general use at the expense of the county, but they have discretionary powers in determining what forms may be required for the use of the counties.
10- 32 The School Board in its discretion may employ a teacher to act as Clerk of the Board and also to teach school.
10- 33 The issuance of warrants for current expenses of schools, where the payment has been provided for by a special tax levy authorized by a vote of the taxpaying freeholders of the district, is not the creation of an indebtedness within the meaning of Section 8, Article XIII, of the Constitution.
10- 36 Chapter 94, Laws of 1923, construed as authorizing the sale of lands acquired by the state under mortgage foreclosure proceedings, and the Act is held to be constitutional.
10- 37 Section 1037, Revised Codes of 1921, construed as not requiring Boards of Trustees to concur in the recommendations of the County Superintendents for the discontinuance of a joint district, provided the recommendations of the County Superintendents are concurred in by the Board of County Commissioners.
10- 39 It is proper to collect a fee from counties, cities or towns for testing scales belonging to such counties, cities or towns.
10- 40 Section 4592, Revised Codes of 1921, construed as authorizing a town, upon its disincorporation, to maintain its lighting system.
10- 42 A member of the House of Representatives is not disqualified from serving as instructor in the University of Montana.
10- 43 The Board of County Commissioners has control over the appointment of a clerk or deputy for any county officer.
10- 44 Under the facts appearing in the opinion, the claims referred to therein may be collected by the county and state.
10- 45 A person elected as an officer in a newly created county, if possessed of the constitutional qualifications, is entitled to hold the office even though he was registered in a precinct lying wholly outside of the boundaries of such new county.
10- 47 The Assessor may, in preparing his assessment-book, leave a line for each forty-acre tract.
10- 48 Livestock is taxable at the place of residence of the owner, even though they are fed in pens in another county. When taxes are collected in the county where the cattle are fed, the county of the residence of the owner has a right of action against the other county and may bring an action thereon in court.
10- 51-1 A person selling milk from goats is not required to take out a dairy license.
10- 51-2 Chapter 159, Laws 1923, construed as authorizing the payment of 6% interest on warrants registered on and after March 12, 1923, only.
10- 52 A school bond election called without petition is invalid and bonds issued pursuant thereto are not valid obligations of the district.
10- 54 Held under the facts stated in the opinion that the receiver is entitled to the benefits of the Workmen's Compensation Act.
10- 55 The Secretary of State as ex-officio State Sealer of Weights and Measures has no authority to appoint either a Deputy Sealer of Weights and Measures or an Inspector of Weights and Measures in Silver Bow county.
10- 56 The state, upon foreclosure of its mortgages on lands within an irrigation district, acquires title thereto, subject to the lien of the bonds of the irrigation district, and subject to assessments in the same manner as all of the other lands in private ownership in the district.
10- 57 Chapter 132, Laws 1923, construed as permitting foreign corporations to file articles of incorporation and to do business in this state when their capital stock has no par value, the said chapter being held unconstitutional.
10- 58 The fee for recording mortgages depends upon the number of folios contained in the mortgage as indicated in the opinion.
10- 59 In case of a tie vote for School Trustees, there is a failure to elect, and the County Superintendent shall make an appointment to fill the vacancy. The only qualifications for a School Trustee are those of residence which depend upon questions of fact.
10- 60 Appointments of teachers and principals by third class school districts is for one year at a time.
10- 62 The County Commissioners have no authority to appoint deputies to any county officer. They may fix the number and salaries of such deputies, but each county officer appoints his own deputies.
10- 63 The County Commissioners must allow a claim for expenses incurred by a chemist in analyzing intoxicating liquor when he is employed by the County Attorney to do so.
10- 64 Section 6109d of Chapter 90, Laws of 1923, construed as being applicable to a bank in the hands of the State Banking Department before the appointment of a receiver.
10- 65 Sections 192 to 197, Revised Codes of 1921, construed as requiring the distribution to the several counties of the various funds referred to in the opinion, and the State Auditor should draw his warrant against the specific fund to be distributed.
10- 67 The Sheriff is entitled to collect for the use of the county $1.00 for advertising property for sale on execution, which includes both posting and publication of notices. Revenue stamps are required on Sheriff's deeds, the same as those executed by a private individual. The Federal Land Bank of Spokane held to be an instrumentality of the Federal Government and its property exempt from taxation.
10- 68 The State Examiner must examine the accounts of a Public Administrator as to the estates not completed by him during his term of office.
10- 69 The county is liable for the expense of publishing the report of the Public Administrator required by law.
10- 70 A drainage district is not entitled to 2 1/2% interest on any of its funds deposited by the County Treasurer.
10- 71 An officer returning a prisoner, who has waived extradition, is not entitled to mileage or expenses incurred outside of the territorial limits of the state. The only expense that may be allowed is for conveying the prisoner from the state line before the magistrate issuing the warrant.
10- 73 Witness fees in contempt proceedings are properly chargeable against the county.
10- 74 the State Treasurer may lawfully sell Liberty bonds pledged by a defunct bank to secure a deposit of state funds and may apply the proceeds in payment of the amount due to the state from such bank.
10- 75 Hail insurance applications must be filed in the office of the County Clerk and Recorder and no fee shall be charged therefor.
10- 76 Furniture should be taxed in the county in which it is found at noon on the first Monday in March.
10- 77 A Sheriff may search an automobile when he has reason to believe that the same is being used for the unlawful transportation of intoxicating liquors without having a search warrant.
10- 83 The Trustees of a school district are not liable for injuries to pupils enroute to school in conveyances provided by the school district, unless the Board, while convened as such, had notice of a defect in the mode of conveyance which should have been remedied in the exercise of reasonable care and diligence.
10- 85 A school district retains its classification until the Legislature prescribes the manner of changing it. Under the facts stated in the opinion, Trustees should be elected for regular terms and also to fill out the unexpired terms of those holding by appointment.
10- 87 Money paid to the State Treasurer under the provisions of Section 6080, Revised Codes of 1921, must be deposited to the credit of the State Banking fund and may be paid out by the State Treasurer on warrants drawn against that fund for the support and maintenance of the State Banking Department. Chapter 88, Laws of 1923, held to be in part unconstitutional.
10- 89 The open season for grouse in all parts of the state, except Cascade county, is from the 15th to the 24th day of September, both dates inclusive.
10- 91 A railway company may issue free transportation to widow of employees when such employees die in the service of the railway company.
10- 92 The retirement salary of a teacher, who dies during a quarter before the retirement salary is due, should be paid that portion of the quarterly salary represented by the fractional part of the quarter up to the time of her death.
10- 93 Held under the facts stated in the opinion that the property in question is subject to taxation.
10- 94 The procedure for the closing of banks and the expense thereof depends upon whether the procedure is under Section 6078 or under Section 6080, Revised Codes of 1921.
10- 95 The County Clerk and Recorder should file applications for hail insurance without the payment of any fees therefor.
10- 96 A county high school is not entitled to an apportionment of the interest and income from the permanent school fund.
10- 97 The County Commissioners have no authority to permit the Sheriff to occupy a part of the county jail as his residence rent free.
10- 98 County Commissioners have no authority to divide a single project into two or more projects so that each will be below the cost of $10,000.
10- 100 A person demonstrating his own automobile and filling orders from and through a licensed dealer in another city is not required to take out a dealer's license.
10- 101 A county printer is not entitled to additional pay for printing names and addresses in precinct registers when he is merely authorized to do so by two members of the Board of County Commissioners when not in session.
10- 103 A transportation company operating in Glacier National Park is not entitled to come under the Workmen's Compensation Act.
10- 104 Land acquired by the state under mortgage foreclosure may be resold to the original mortgagor, his heirs, assigns, or legatees without a reservation of the oil and gas rights.
10- 105 Grain stored in an elevator has its situs for the purpose of taxation at the domicile of the owner, unless it has acquired an independent situs by use in trade or business in another state.
10- 107 A public warehouseman must deliver the grain to the farmer upon delivery of the storage receipts, or pay for the same, and may not deduct a store bill owing by the farmer to the warehouseman.
10- 109 A Sheriff does not come under the provisions of Chapter 80, Laws of 1923, except in cases where he is allowed his traveling expenses and he travels in his own car for the reason that suitable railroad transportation is not available.
10- 110-1 Chapter 38, Laws of 1923, construed as repealing all other Acts and as requiring amortization or serial bonds to be issued.
10- 110-2 The 2 1/2% interest on school bonds goes to the county and not to the particular fund. A school district may be declared abandoned when no school is held for two years but the pupils attend school outside of the district. The apportionment should be collected by a suit when not voluntarily paid.
10- 113 Whether an American woman who marries a foreigner is still an American citizen and entitled to carry firearms depends upon the date of marriage whether restored to citizenship and whether married to an alien ineligible to citizenship in view of the Act of Congress passed on September 22, 1922.
10- 114 Whether a bank that has voluntarily closed its doors may liquidate without the necessity of appointing a receiver, is a question to be determined by the Superintendent of Banks in the light of all the surrounding facts and circumstances.
10- 115 Where a bank holds the noe of a depositor and such note is due, but not otherwise, such note may be set off by the receiver of the bank against the amount due to the depositor from the bank, whether the amount due to such depositor from the bank, whether the amount due to such depositor be upon a certificate of deposit or upon a savings deposit. Receivers may lawfully make any application of the depositor's money upon his indebtedness to the bank which the bank itself might legally have made.
10- 117 Authority of the county to issue amortization or serial bonds sufficient to take up the outstanding warrants in the Bridge fund, issued prior to the 1st day of May, 1923, and warrants in other funds not entitled to be paid from the proceeds from the sale of such bonds; discussed and applied. Chapter 21 is in conflict with Section 4717, Revised Codes of Montana, 1921, insofar as it precluded the issuance of bonds for any of the purposes enumerated in Section 4614, as amended, without a vote of the electors of the county, without regard to whether the amount of the issue is less than $10,000.00. Money in the interest and sinking fund cannot be used to take up outstanding warrants in the Bridge fund under the provisions of Chapter 86, Laws of 1923.
10- 121 Where the owner of personal property is also the owner of real estate, the lien of his personal property tax becomes a lien upon his real estate. Therefore no distinction should be made in remitting the penalty, and whenever real estate has been sold to the county for taxes, a part of which was for personalty, interest at the rate of 7% only should be collected. Tax levied upon stock in an irrigation or ditch company is a lien upon the real estate of the owner of the stock as in the case of other person property.
10- 122 Moneys collected from the road poll tax belong to the general road fund of the county and not to the road fund of any special road district. When a proposed district embraces two or more precincts, a petition for the creation of a special road district is sufficient if signed by fifty-one per cent of the registered electors of the proposed district, and the fact that fifty-one per cent of the voters in any one precinct of the proposed district opposes the creation of such district is not sufficient to warrant the Commissioners in excluding that particular precinct from the special district.
10- 123 A steel bridge which has been in use for a less period of time than ten years is not county property in the sense that the county has a right to dispose of it, but it is a part of the public highway, and should not be taken into consideration in adjusting indebtedness.
10- 125 Where an Adjustment Commission has filed its report as required and finally adjourned it is without power or authority to reconvene and reopen the case upon its own motion.
10- 127 A county may issue bonds for the purpose of retiring bonds maturing if the amount of such new bonds, when added to all other existing indebtedness of the county, does not exceed five per centum of the assessed value of the taxable property of the county as disclosed by the assessment for state and county purposes immediately preceding the issuance of such bonds.
10- 129 "Apportionment" as used in the statute relating to apportionment of high school funds is intended to include only those between the ages of six and twenty-one years. Adults attending high school are not entitled to be included in determining the average daily attendance.
10- 130 Upon a division of a school district by the creation of a new county, the indebtedness should be adjusted by the Boards of Trustees of the two school districts affected and, when adjusted, a warrant should be drawn on the County Treasurer for the amount found due to the parent district.
10- 133 The two-mill levy is for the general road fund of the county, while the levy requested by the Directors of the special road district up to five mills should go into the special road district fund.
10- 134 The Board of County Commissioners is vested with discretion as to whether it shall appoint a gopher exterminator when a petition is presented to it for the appointment of such person.
10- 135-1 In determining whether state land is within three miles of the limits of a town, the measurement should be taken from the nearest point shown upon the townsite plat and on a straight line.
10- 135-2 The Trustees of a school district have authority to contract with an architect for plans of a school building at a cost of $800.00 without first advertising for bids.
10- 137 Solvent credits consisting of conditional bills of sale should be assessed in the county in which the owner resides and not in the county where the bills of sale are filed.
10- 139 An irrigation district bond commission must authorize all obligations incurred after the bonds have been certified and must authorize the payment of all expenses previously incurred in excess of $2,500.00.
10- 140 County Commissioners may not expend $10,000 over and above the amount of a bond issue for constructing a Federal Aid Project without submitting the question to a vote of the people. Warrants may not be registered against the Highway fund. The County Commissioners have no authority to transfer money from the county to the Highway fund.
10- 141 The hail insurance tax provided for in Section 351, Revised Codes of 1921, does not take priority over a mortgage lien of record on the land at the time the hail insurance tax is levied.
10- 143-1 There is not authority of law by which fees illegally collected may be refunded without an Act of the Legislative Assembly expressly authorizing such refund.
10- 143-2 Chapter 132, Laws of 1923, held applicable to all foreign corporations which are by law required to file copies of their articles of incorporation with the Secretary of State.
10- 144 The mere fact that a city imposes an occupational license tax upon some occupation or profession which is already licensed by the state does not invalidate the ordinance imposing it so long as the ordinance is not objectionable in other ways.
10- 145 The State Land Board is without authority to require the refund of penalties paid upon delinquent taxes upon state lands before the effective date of Section 2, Chapter 94, Laws of 1923.
10- 146 The County Attorney is the legal adviser of the Trustees of a school district and as such is not entitled to charge the school district fees for assistance in the preparation of a transcript in bond proceedings.
10- 148 A product called "Motor Fuel" which is not sold as gasoline is not required to conform to the standards of gasoline, even though the same is used in motor vehicles as a substitute for gasoline.
10- 149 The residence of all unmarried minor children is that of their father if he is living and they should be listed in the school census of the school district in which he resides, even though they may be absent from the district at the time the census is taken and enumerated.
10- 151 Where an owner of a motor vehicle registers and operates it upon the highways of the state in one year and the following year does not operate it until after the 31st day of July, he is entitled to register it the second year for one-half of the statutory registration fee.
10- 152 School districts have no authority to issue funding bonds under the emergency law for the purpose of funding warrants issued for the construction of school buildings.
10- 153 The County Treasurer can not give preference to warrants issued subsequent to the enactment of the Budget law where warrants issued prior to this enactment had been registered.
10- 154 The County Treasurer in publishing the notice provided for in Section 2 of Chapter 96, of the Laws of 1923, should state that a penalty of five per cent will be added if the installment to be paid November 30th is not paid.
10- 155 Trustees of orphans' home cannot consent to the adoption of an orphan or abandoned child when such child has not been in their charge and under their management for a period of one year.
10- 156 Mandamus is the proper proceeding to compel the payment of assessments for industrial accident insurance by the counties where they fail and refuse to pay the same, and should be brought against the County Clerk and the Board of County Commissioners.
10- 157 Under the provisions of Chapter 96, Laws of 1923, all delinquent taxes are subject to a penalty of five per cent.
10- 158 The direction contained in Section 1938, Revised Codes of Montana, 1921, requiring the Attorney General to foreclose mortgages held by the state is not mandatory and an acceptance of a deed containing a reservation to the grantor of a right of redemption or the repurchase the land according to the provisions of law would be sufficient to terminate all rights of the mortgagor and to obtain for the state all title and interest in the property which it would secure through a foreclosure proceeding, where no encumbrances or liens subsequent to the lien of the state's mortgage are involved.
10- 160 A lessee of state lands may sign a petition to include such land in a herd district, showing that he is a lesseee and signing as such, and unless the state, through the Land Board, protests the inclusion, the land may be included in the herd district.
10- 161 School districts may issue warrants in anticipation of the collection of taxes due and payable May 31st, where the district has no funds with which to pay current expenses, provided that the amount of such warrants so issued does not exceed the total amount of the taxes due at that time.
10- 162 A county cannot expend more than $10,000.00 for the construction of a highway, where the project constitutes a single undertaking or purpose, without submitting the matter for the approval of the electors of the county at an election, whether the excess is to be paid in another year or in the same year.
10- 163 Where an attachment is levied upon property in the hands of a third person and a copy of the writ served upon the defendant, but one fee can be charged therefor, and the Sheriff is not entitled to make a separate charge for the service of the writ upon the defendant.
10- 164 Where the Board of County Commissioners fails to designate the class of the county at the September meeting as required by the statute it could make such designation at its December meeting. The amount of the assessed valuation need not be included in the order of classification.
10- 165 Where a Justice of the Peace arraigned a defendant, accepted his plea of guilty, and sentenced him upon Sunday, such sentence and judgment were void, but the defendant was not discharged thereby but held under the warrant of arrest and could be brought before the Justice for re-sentence.
10- 167 A County Attorney may not employ a stenographer without the authorization of the Board of County Commissioners. Expenses necessarily incurred by the County Attorney for stenographic work are proper charges against the county. Whether the bills should be allowed in this case calls for the exercise of sound discretion on the part of the County Commissioners in determinig whether or not the expense was necessarily incurred by the County Attorney.
10- 168 Where a county has reached the constitutional limit of indebtedness, it may, before the taxes levied for the year have been collected, but after the levy therefor has been made, issue warrants for current expenses for said year in anticipation of said taxes.
10- 172 Where funds are voted for the purpose of constructing roads and highways such funds may be used for the purpose of securing rights of way for such roads and highways.
10- 173 The number of deputy county officers to be employed is left entirely to the discretion of the Board of County Commissioners. Where the County Commissioners of a sixth class county refuse to authorize the appointment of a Deputy County Treasurer the appointment of one by the County Treasurer is not legal and such deputy cannot enforce his claim for compensation against the county.
10- 174 All blanks, stationery, and similar supplies should be included in the contract for the county printing and let to some newspaper within the county and furnished by it, either directly or through some other newspaper or printing establishment within the state, to which any part of the contract is sublet, and the County Commissioners are without authority to pay a claim for such supplies furnished by any person other than the one holding such contract.
10- 175 An attorney may occupy the office of County Attorney and at the same time act as counsel for a railroad company so long as the legal interests of the county or state and the railroad company do not conflict. A County Attorney is not entitled to mileage, but is allowed his actual expenses while traveling on public business. As he incurs no expense for transportation while traveling on a pass he is not entitled to charge the county for such transportation.
10- 177 New loans may be made upon the amortization plan to take up old mortgages that are delinquent in irrigation districts, whenever the State Board of Land Commissioners deems such change advantageous to the state and the provisions of Section 1931, Revised Codes of Montana, 1921, do not apply to renewal of loans in such cases.
10- 179 A taxpayer may pay his total tax on or before November 30th or he may pay one-half of such tax on or before that date and the remaining one-half on or before May 31st following. The County Treasurer must, within ten days after receiving the assessment book from the County Clerk, give notice, by publication and by mail, stating the whole amount of taxes to be paid and the time and manner in which they may be paid, and the County Treasurer is not required to publish any notice thereafter.
10- 181 Where a school district is divided and a new district created the County Superintendent of Schools should from time to time apportion the school funds raised by special levy, and which are not paid in at the date of the division of the district on the basis of the school census as it existed before the division of the district.
10- 182 Oil royalties, which have been properly assessed as net proceeds of mines and entered upon the assessment roll, are properly considered in determining the valuation fo property in connection with the question of the creation of new counties.
10- 185 Where a newspaper has for several years been published weekly in the county under a certain name and then the publication appears under a new and different name but is published by the same management and from the same office as before, it is in effect the same newspaper, and having been published once a week in the county continuously for at least one year immediately preceding the time when the contract for county printing will be awarded, is qualified to bid and contract under the provisions of Section 4482, Revised Codes of Montana, 1921, in case the Board of County Commissioners awards the contract to it.
10- 187 Where after incurring a bonded indebtedness to the sum of $3,000 and building a schoolhouse therewith the district was divided into two districts, as between the districts the old district is responsible for the bonded debt, but as between the bondholders and the territory included in the original district each new district is liable in proportion to the assessed valuation of the property therein.
10- 188 Where a defendant is convicted of selling and disposing of narcotics there is no authority justifying a sentence to serve a term in the state prison, to pay a fine, and in default in the payment of the fine to serve one day for each two dollars thereof in the state prison. There is no authority in law by which the prisoner can be required to serve one day for each two dollars of the fine in that institution. Because of the valid portion of the sentence the prisoner could not be recommitted to the trial court for pronouncement of another sentence.
10- 192 When the Board of County Commissioners seeks to incur an indebtedness of more than $10,000.00 and to pay the same in yearly installments of less than that sum, for a single purpose, such proposition is within the constitutional provision prohibiting an expenditure exceeding $10,000.00 for a single purpose without a vote of the electors.
10- 194 Chapter 96, Laws of 1923, providing for the semi-annual payment of all taxes applies to cities where the City Treasurer collects taxes, and this without regard to whether the taxes are general or special.
10- 195 The Clerk of the District Court is not authorized to issue a marriage license in any case where either party is under the age of consent as fixed by Section 5696, Revised Codes of Montana, 1921, even though the parents give their written consent thereto. A Police Magistrate as such has no authority to solemnize marriage. He may do so in his capacity as Justice of the Peace.
10- 196 The State Board of Land Commissioners may accept part of the principal of any mortgage prior to the interest paying date, and stop interest upon that part so paid.
10- 197 The "general school fund" mentioned in Section 6 of Article XI of the Constitution of Montana and the "public school fund" mentioned in the preceding section of said Article XI refer to one and the same fund, which is that created by Section 2 of said Article XI of the Constitution of Montana.
10- 198 Chapter 89, of the Laws of 1923, providing that where personal bonds are accepted as security for the deposit of public funds they shall be accompanied by a sworn statement of the resources and liabilities of each of the sureties thereon, applies to all bonds whether given before or after the passage of the Act.
10- 199 An investigation may or may not be a part of an inquest, depending entirely upon the facts in each particular case. If it is a part of the inquest the Coroner may not charge separately therefor, the only fee being the statutory fee for holding the inquest. If an investigation is not a part of the inquest the Coroner is not entitled to charge a fee therefor. Only Coroners of counties of the first class are entitled to a stenographer. County Commissioners have no power to allow a deputy or Assistant Coroner. A Justice of the Peace may act as Coroner under certain conditions.
10- 201-1 Chapter 34, of the Laws of 1923, requires that the County Commissioners furnish to the school districts the necessary books and blanks required to carry into effect the said chapter, and the cost thereof must be borne by the county.
10- 201-2 The State of Montana is liable for its share of the indemnity for animals destroyed by order of the Livestock Sanitary Board, though the county and the Federal Government refuse to pay their proportionate share.
10- 203 A license tax cannot be imposed upon a person who takes orders for goods to be shipped from another state.
10- 204 The payment of an assessment of 50% of the value of stock for the purpose of restoring the capital of a bank does not relieve the stockholders from the double liability to the extent of the assessment.
10- 206 Section 1870, Revised Codes of Montana, 1921, which requires the state to pay to the county the county taxes levied upon the interest of a purchaser of state lands for the year in which default is made by such purchaser and certificate of purchase cancelled, such payment to be made out of the installment paid by the purchaser to the state, is in conflict with Section 2, Article XII, of the Constitution of Montana, and the state is therefore not required to pay such taxes.
10- 210 Witnesses coming from without the state to attend a criminal trial and testify therein are entitled to mileage only from the state line to the place of trial, both coming to and going from the place of trial, but are not entitled to expenses incurred without the state.
10- 211 Where a chiropractor fails to pay the license fee provided for in Section 3149, Revised Codes of Montana, 1921, the penalty provided for therein can only be collected in a court proceeding where an action is brought and a judgment obtained.
10- 213 A county having public funds on deposit in a bank which becomes insolvent and has a receiver appointed therefor and having as security for such deposit a surety bond for a portion of such deposits and a pledge of certain warrants and other obligations for the balance, cannot lawfully enter into an agreement with the bonding company to the effect that if the latter pays to the county the amount of the bond that the county will pay to the surety company any surplus over and above the balance of the county claim which may arise out of the pledged property.
10- 215 Where the issuance of the proposed warrants will not cause the total indebtedness of the county to exceed five per cent of the assessed valuation as shown by the last assessment roll, and the proposed expenditure is within the budget for road purposes, the county can issue warrants not to exceed $10,000 for the purpose of building the proposed road. Such warrants should be issued to the State Highway Commission.
10- 219 County Commissioners cannot authorize the County Treasurer to deposit county funds in the bank, either in or out of the county, without taking proper security. Security taken must be of the kind mentioned by statute and in such an amount as the County Commissioners deem sufficient and necessary to secure the prompt payment of all of the deposits together with the interest thereon. Deposit of county funds without security is illegal and the bank becomes a trustee ex maleficio of all unsecured deposits, and in case of insolvency of the bank the county is a preferred creditor to the extent of the public funds on deposit not covered by security.
10- 221 Money collected for any particular year for hail insurance must be applied to the payment of losses sustained during that year and no part of it can be used to pay warrants issued for losses for prior years until all losses for the year for which it was collected are paid.
10- 223 Boundary line between counties does not change with new surveys but remains at the place where it was fixed by statute.
10- 224 Necessary filling in and around state educational buildings, both to make them fit for service and to establish a grade, is within the contemplation of the Act authorizing an indebtedness for construction and can be paid for out of money raised from the sale of educational bonds.
10- 225 A county has no authority to purchase or rent a hospital to be operated by it for profit, and to be open to the rich as well as the poor. The authority of the county is limited to furnishing a hospital for the indigent sick and dependent poor.
10- 227 The expression "no land shall be sold for less than the minimum price of ten dollars per acre" has reference only to lands granted to the state for educational purposes by the Enabling Act, and lands, the title to which has been acquired through foreclosure proceedings, are not subject to this provision and may be sold at any price at which they may be appraised; provided that they are not sold for a sum less than the state was compelled to bid for the same on foreclosure sale, and that there has been a compliance with the other provisions of the statute with reference to sales of public lands.
10- 231 Where children reside in a school district of one county and attend school in another county and district, no transfer of their apportionment of school funds may be made from the county and district of residence to the county and district where they are attending. Transfer of apportionment of school funds for a pupil may be made between counties in some cases of high school pupils.
10- 234 Where a new county is created by a division of an old county the old county cannot charge the new one for making up the assessment roll for that portion of the old county included in the new unless such charge is provided for by the Legislature.
10- 235 When a city sells bonds for the construction of sewers a tax should be levied to pay the interest on said bonds and to create a sinking fund in accordance with Section 5283, Revised Codes of Montana, 1921, for their redemption. The interest and principal of such bonds is not payable out of the one per cent levy for administrative purposes provided for in Section 5194, Revised Codes of Montana, 1921.
10- 236 Taxes upon personal property, where the owner does not own real property, do not come within the provisions of Chapter 96, Laws of 1923, but are governed solely by the special statutes enacted for this particular class of taxes found in Sections 2238 to 2252, inclusive, Revised Codes of Montana, 1921, as amended by Chapter 102 of the Laws of 1923. The County Treasurer has not only the authority, but it is his duty, to seize and sell personal property where the tax thereon is not a lien upon real property, provided the tax is not voluntarily paid.
10- 240 The action of the electors at the election held in 1920 is sufficient authority to warrant the County Commissioners to incur a warrant indebtedness in excess of $10,000 for road construction purposes.
10- 241 The County Assessor may make a recommendation to the Board of County Commissioners for a change in classification and the Board of County Commissioners may consider such application or recommendation at any meeting of the Board in all cases where no assessment has been made, and, in cases where assessment has been made, the County Commissioners may change the classification so as to affect the assessment only at a meeting of the Board as a Board of Education. The Board of County Commissioners may meet as a Board of Equalization only at the times specified in the statute. The County Assessor may not classify or reclassify lands, but must assess them as classified by the Board of County Commissioners.
10- 243 It is not proper to assess the wheat actually within the State of Montana on the first Monday in March to the farmers when warehouse receipts covering such wheat have been transferred to and the wheat is in fact owned by the Montana Wheat Growers Association.
10- 245 The holder of a homestead in a reclamation project, upon which final proof has not been made, would not be a taxpaying freeholder within the meaning of that phrase and would not be entitled to vote at an election in a school district for the purpose of determining whether a tax of 10 mills should be levied.
10- 246 Persons who live within the Yellowstone National Park, but who are residents of the state by reason of the retention of their residence at some other point within the state, are entitled to register and vote in the county wherever that place of residence might be, but they could neither have their registration transferred to, nor make a new registration in, either Park or Gallatin counties. Persons who live within the park who have no residence at some place within the State of Montana cannot vote within the state, even though they immediately establish a residence within the state. Residence within the park, though on that territory ceded to the government by the state, is residence without the state. Persons living within the park but who have a residence in some county in the state, who desire to register, may do so by going personally to the court house of that county, if their residence is within ten miles of it, or by registering with the precinct deputy registrar of the precinct in which they have their residence, or a notary public or justice of the peace in that precinct at the time of registration.
10- 253 Nomination of candidates for Congressional, state, and county offices is governed by Section 631 to 60, inclusive, of the Revised Codes of Montana of 1921, and the primary election for the nomination of candidates for these offices must be held on the seventieth day preceding the general election at which officers to fill these offices are elected. The primary election to be held on the last Tuesday of May is for the purpose of electing delegates to the national conventions, nominating presidential electors and to obtain the expression of the voters of the various political parties of their preference of party candidates for the offices of President and Vice-President.
10- 254 Where there is a chattel mortgage on file, which is in force and unsatisfied, the warehouseman is justified in withholding delivery of the stored wheat to the holder of the receipt for a reasonable time to enable him to determine the validity of the claim of the mortgagee, or to institute legal proceedings to compel all the claimants to establish their claims in court.
10- 257 The County Treasurer is entitled to pro rate the loss of moneys deposited in an insolvent bank, a part of which belongs to the state.
10- 262 Where in a civil action the court on its own motion ordered the jurors kept together until finally discharged, the expense incurred for meals and lodging furnished to the jury is a proper charge against the county.
10- 263 Where personal bonds are offered as security for county deposits, the sworn statement accompanying them must contain sufficient information as to the resources and liabilities of the sureties to enable the County Commissioners to determine whether or not the bonds are sufficient to secure the safety of the county money to be deposited.
10- 265 Improvements upon homesteads in government reclamation projects are assessable and taxable.
10- 266 A Justice of the Peace is a township officer and not a county officer. The county is not required to pay the premium upon the bond furnished by a Justice of the Peace.
10- 267 A county has no authority to pay a claim for a commission for handling the interest payments upon bonds issued by the county.
10- 268 The school management is left to the discretion of the School Board and the length of the school term would be a matter within its discretion, where the minimum term had been provided.
10- 270 The term of office of a School Trustee is three years. Where more than one term regularly expires, drawing should be had to determine which of the Trustees hold over. Election must be held to fill a vacancy occurring before expiration of a regular term.
10- 271 The Superintendent of Banks may call for a report from a receiver of an insolvent bank; also he may make an examination of the affairs of such banks; if the receiver refuses to make such report or to allow such examination the Superintendent of Banks has authority to file proceedings for his removal. Actual expenses and per diem as fixed by the law for time actually consumed in making such examination are a proper charge against the insolvent bank.
10- 272 "Trust receipts" may not be accepted as security for county deposits.
10- 273 Depositors of an insolvent bank are entitled to interest at the legal rate of 8% per annum upon their deposits from the time that the bank suspended business and closed its doors.
10- 276 Chapter 133, Session Laws of 1923, relative to the rotation of names of candidates upon the ballots, interpreted and explained.
10- 278 Where at the time a bank closed its doors the state had on deposit a sum in excess of the amount secured by the depository bond such excess is a trust fund to which the state has a preferred claim. The preferred claim of the state is not waived by an acceptance of a dividend check from the receiver of the bank for a less sum than the amount of the preferred claim.
10- 280 Owners of automobiles not engaged in the business of a carrier but who operate their cars in going to and from their work and carry their friends who are also going to and from work, and are working at the same place, and where they do so merely as an incident to their work and as an accommodation to their friends, not offering to carry all, do not come within the provisions of Chapter 154, Laws of 1923, and are not required to take out a license, even though a charge is made for the service.
10- 282 The County assessor or his deputy may not legally receive a commission from a city or town for the collection of the city or town taxes.
10- 283 Baseball pools conducted in the manner herein set out are prohibited by Section 11151, Revised Codes of Montana, 1921.
10- 287 The holder of the legal title should be considered the owner of the land and the lien of the tax upon the personal property of the purchaser would not attach as a lien where such purchaser has only contracted to purchase the land.
10- 288 As no salary is provided for the County Surveyor, the County Clerk should collect the sum of $5.00 for filing his petition for nomination for the office.
10- 289 In the year 1924 the last day for filing nominating petitions for county offices is July 27th.
10- 291 Any person purchasing grain, upon which the state has a lien for unpaid hail insurance, is liable for the value of the grain so purchased.
10- 296 A name, brand, or trademark registered under the provisions of Section 2629, Revised Codes of Montana, 1921, as amended, is lost when the business in which it was used is discontinued and the good will attached to the name, brand, or trademark has been lost.
10- 298 County Commissioners have authority to incur an indebtedness and to pay it by the issuance of a warrant of a certain amount every month over a period of ten years, where the county has reached the constitutional limit of bond indebtedness, but where the additional debt would not bring the total indebtedness of the county for all purposes up to 5% of the value of the taxable property, provided that such action is authorized by the electors.
10- 299 One whose names is written in on the ballot at the primary nominating election cannot be charged a fee under the provisions of Chapter 133, Session Laws of 1923.
10- 301 An assessment levied in accordance with the provisions of Section 40(e) of the Workmen's Compensation Act is not entitled to be prorated with the claims of the federal, state, and county governments for taxes.
10- 303 Pupils may attend school outside of the district of their residence, provided they do not displace resident pupils, and the Trustees may fix a reasonable charge for tuition. Temporary residence in a school district during the school year for the primary purpose of attending public school therein does not entitle the child to attend school free of tuition. If the change of residence is bona fide then no charge may be made for tuition.
10- 307 A candidate desiring to run for office independently cannot have his name placed on the primary election ballot, but must follow the procedure of Section 615, Revised Codes of Montana, 1921, and thereupon is entitled to have his name appear as an independent candidate for the office on the official ballot for the general election.
10- 309 A city may, by ordinance, impose a license upon the business or occupation of selling apples by an individual or association, although none is required under the state law. Such license must be regulatory and not for the purpose of raising revenue. Whether the amount of the license is such as may be justified as a police regulation and as not to become a revenue measure is a question of fact and not of law.
10- 312 A person owing the state for hail insurance, whether it has been procured upon "crop lien subject only to a seed lien" or upon land against which a tax has been levied for the cost of said insurance, is not entitled to pay the same in two equal installments under the provisions of Chapter 96 of the Laws of 1923.
10- 314 It is the duty of the County Commissioners to let a contract for supplying the needy with groceries, clothing, or medical attention, and they are not authorized to make contributions of money in lieu of supplies and medical treatment furnished under contract.
10- 316 Where an irrigation district has sold bonds and the money derived therefrom placed by the County Treasurer on deposit bearing interest, such interest should be placed to the credit of the irrigation district funds.
10- 318 In determining whether certain mortgages are legal investments for insurance corporations of Montana, it must be ascertained whether such mortgages comply with Section 6134, Revised Codes of Montana, 1921, without regard to the fact that the mortgages are guaranteed by a surety company.
10- 321 Where an oil and gas lease provides for certain drilling each year, and in event of failure of lessee so to drill, in the option of the first party the lease to become forfeited, unless the lessee pays the sum of $1 per acre in addition to the rents and royalties, the first party must take some active steps to compel the payment of the penalty upon failure to drill and cannot do so by merely remaining idle.
10- 322 Commissioners of an irrigation district are without authority to sell debenture certificates of the district for less than par. Irrigation district taxes, upon the authority of the Thomas case, fall within the operation of Chapter 63, Laws of 1923, and the penalty should be remitted, and such taxes only bear 7% interest when the case falls within the other terms of the statute. Chapter 63, Laws of 1923, does not apply where debenture certificates were sold and transferred prior to its passage. Lands in an irrigation district may not be sold for less than the total of all taxes, interest and penalty, except in those cases where the penalty has been remitted. Debenture certificates should be issued simultaneously with the issuance of the certificate of tax sale to the county. Debenture certificates may be issued to cover taxes due for other than the present year.
10- 326 Money received from the sale of volumes published by the State Historical Library should be placed to the credit of the library fund.
10- 327 Section 1402, Revised Codes of Montana, 1921, providing for the transportation of troops at the rate of not to exceed one cent per mile may be enforced in the absence of any adverse order of the Interstate Commerce Commission.
10- 328 County Commissioners may employ special counsel to assist in the prosecution of civil actions to which the county is a party. A county can contract that the compensation of special counsel should be wholly or partially contingent, based upon a percentage of the amount recovered.
10- 330 One person cannot hold at the same time the offices of County Attorney and City Attorney.
10- 331 Where a county seeks to build a highway across state land, which said highway does not follow the section line, the county is under no obligation to pay either for the land or for the damages, and that the only charge which can be made is for issuing the deed.
10- 333 The nominee in case of a tie vote must be determined by lot, and in such case the candidate eliminated by the lot may not run as the nominee of the ticket even though the one receiving the nomination withdraws.
10- 334 If a person has been nominated for a public office by the electors writing his name in a sufficient number of times upon the ballot at the primary election, provided that the same was with his consent, and provided further that the office for which he has been nominated is one to which a salary attaches, or is one specifically named in Section 10775, Revised Codes of Montana, 1921, he comes within the provisions of Section 10801, Revised Codes of Montana, 1921, and there must be filed by or on his behalf the statement of accounts and expenses relating to nominations required by Section 10776, Revised Codes of Montana, 1921.
10- 338 Contracts enumerated in Section 1010, Revised Codes of Montana, 1921, as amended, must be approved by the County Superintendent of Schools and the County Commissioners before they can be entered into. Warrants drawn in payment of any of said contracts must not only show the purpose, but must also show the approval of the contract they were issued in payment of .
10- 339 The state can impose such taxes only upon a national bank as is authorized by federal law. Section 5219, United States Revised Statutes, does not authorize the state to tax the furniture and fixtures of a national bank, and the fact that the bank is insolvent and in the hands of a receiver does not change the situation.
10- 340 A mortgagee who has foreclosed his mortgage and wishes to redeem the land from tax liens is not required to pay a hail insurance tax assessed against the land subsequent to his mortgage.
10- 341 The court has not exceeded its jurisdiction in committing children to the Orphans' Home "until further order of this court" and some modification of this order will be necessary before such children may be adopted. Where the commitment contains a finding that the parents are unable to contribute such sum to its support, the child would be in the same situation with reference to adoption as one whose parents contributed 60% of the expense for care and maintenance.
10- 342 Where a dealer selling automobiles maintains but one establishment and sends out agents or salesmen to cover the surrounding territory who do not maintain any other place of business, such salesmen or agents may operate under the license of the dealer and are not required to obtain separate licenses.
10- 344 A general deposit of moneys by the treasurer of a Fire Department Relief Association in a bank if accompanied with such circumstances as to render the bank chargeable with knowledge of the trust character of the funds so deposited, constitutes a preferred claim or demand against the assets of the bank in the hands of a receiver.
10- 346 "A," a regular petitioned candidate for nomination on the Republican ballot, received the Republican nomination at the primary election and also received more votes than "B," who is not a regular petitioned candidate on the Democratic ticket. "A" qualifies as the Republican candidate and "B" desires to qualify as the Democratic candidate. Under the facts as stated above "B" was never nominated as the candidate of any political party, and consequently upon "A's" election to run on the Republican ticket, "B" has no right to qualify as the Democratic nominee.
10- 348-1 A person who "fishes" without a license has committed a public offense and is subject to the penalty now provided by the last paragraph of Section 3685, as amended by Chapter 77 of the Laws of 1923.
10- 348-2 The statute does not undertake to tax all distillates of petroleum. For purposes of taxation the State Tax Commission has adopted the rule that everything which is above 46% Baume is taxable and everything below that test is non-taxable.
10- 349 Chapter 133 of the Laws of 1923, requiring the rotating of the names of the candidates upon the ballots, required a class of printing, the charge for which is not specifically provided for by any of the laws of this state, and therefore, the County Commissioners have authority to allow, in addition to the sum provided for in the contract, such sum as in their discretion seems to be a reasonable compensation for the extra labor necessary.
10- 351 It is necessary, where there is a party which has not a full ticket, to place blank squares the full length of the ticket. One nominated as an independent candidate under the provisions of Section 615, Revised Codes of Montana, 1921, need not pay the filing fee provided by Section 640 as amended by Chapter 133, Laws of 1923.
10- 352 A candidate who withdraws is not entitled to a return of the fee paid for filing his petition.
10- 353 Two or more building and loan associations may not consolidate under the laws of this state, except pursuant to an agreement on the part of all of the stockholders in each company.
10- 355 Where a regularly appointed court reporter takes the testimony in the trial of a case at a place other than in the district for which he is the official reporter and where he was not appointed as temporary court reporter, such reporter is not entitled to charge the county in which the trial was held any compensation for such services.
10- 356 One cannot be compelled to run for office against his wish or be a candidate against his will. Section 613, Revised Codes of Montana, 1921, provides for a party designation in no more than five words.
10- 357 A meat market is any place where the business of selling meat to the buying public is carried on.
10- 358 Where the County Treasurer deposits county funds in a bank without taking security therefor, as provided by law, such County Treasurer is not entitled to claim a preference right for the benefit of the county where the bank becomes insolvent. County Commissioners are entitled to make such claim of preference on behalf of the county. Where the sureties on the official bond of the County Treasurer pay such claim they are entitled to be subrogated to all rights of the county.
10- 362 County Commissioners may employ agents, if such employment is reasonably necessary, to assist in the collection of notes given to the county for relief obtained from the county under the provisions of the General Drought Relief Act. Where suit is necessary on such notes it is the duty of the County Attorney to bring such suit.
10- 364 Permits to use state lands may be granted without further consideration than the consideration for the sale and removal of timber where such permit is to be used in connection with timber sales.
10- 365 Banks in voluntary liquidation may sell and dispose of property held by them without the approval of the Superintendent of Banks.
10- 366 Interest on the State Hail Insurance Fund must be credited to that fund and not to the general fund of the state.
10- 367 All fines collected by a summary court are to be paid forthwith to the County Treasurer of the county in which the fine is imposed and distributed for the support of the common schools. Where such fines are not paid the summary court has power to impose a sentence of confinement.
10- 369 Appointive county officers, when using their own automobiles in the performance of official duties where traveling expenses is allowed by law, are limited to 12 1/2 cents per mile.
10- 370-1 County Commissioners may accept and approve for a part of its face value an indemnifying bond given to cover county deposits by agreement with the principal and sureties.
10- 370-2 The provisions of Sections 1228 and 1229, as amended by Chapter 153 of the Laws of 1923, are mandatory, and under them school districts must levy and collect enough taxes each year to pay the interest and create a sinking fund to redeem the bonds at their maturity.
10- 373 County high schools are county institutions. County Commissioners have supervisory control over the budget submitted by the Trustees of the county high schools and may approve, amend, or disapprove them. County Commissioners are not bound to levy the tax as certified to them by the Trustees of the county high school.
10- 375 The claim of the state hospital for the care and maintenance of an insane person is a preferred claim upon the assets of the estate of such person, save and except the claim for funeral expenses.
10- 376 Where a teacher is not employed by the Board of School Trustees under a written contract, the County Superintendent cannot reinstate her after dismissal by the Trustees.
10- 377 A person redeeming land from a tax sale must pay the taxes levied upon the land, including taxes upon personal property which have become a lien upon the land.
10- 378 Where six mills have been levied as the tax for high school purposes only five mills may be apportioned among the various district high schools. The County High School Board has no authority to agree to distribute the extra one mill levied as above to the various district high schools of the county.
10- 379 It is the duty of the County Commissioners to give to their proceedings the widest publicity possible, and where publication thereof in a newspaper is available, such method should be adopted.
10- 381 The County Attorney has authority to employ expert accountants to aid him in the preparation and prosecution of criminal cases arising in his county, and the reasonable expense of such work, when necessarily incurred, is a proper charge against the county.
10- 383 Building and loan associations are not entitled to impose a collection fee of one per cent upon members withdrawing their stock.
10- 384 Under Section 4911, Revised Codes of Montana, 1921, the Board of County Commissioners has power to remove county officers from office where, after investigation, it finds that such officers have collected fees and have failed to account for them.
10- 386 The county is not liable for attorney's fees incurred by its officers in their individual capacity. The county is not liable for attorney's fees for services rendered in an action to which the county is not a party.
10- 387 Acceptance of a personal check by the County Treasurer is not payment of the taxes for which it was given until the check is presented and paid.
10- 388 Building and loan associations may accept deposits and issue certificates of deposit therefor under the provisions of Section 6358, Revised Codes of Montana, 1921.
10- 390 Section 4960, Revised Codes of Montana, 1921, provides that the United States census shall be the basis upon which the popualtion of municipal corporations shall be determined, unless the state or municipal corporation make a direct enumeration, for the purpose of determining the license upon moving pictures.
10- 391 The Board of Hail Insurance has power to compromise with mortgagees holding mortgages prior to the lien of the hail insurance levy and to accept less than the full amount in settlement of the hail insurance charge.
10- 393 It is illegal for one county officer to act as deputy for another where the salary of the officer acting as such deputy is $75 per month or more, even though such officer acts as deputy without compensation.
10- 394 The County Treasurer cannot invest moneys of the sinking fund of a school district in warrants of the district.
10- 395 Building and loan associations may increase their capital stock by a vote of two-thirds of the entire capital stock, as provided by Section 5918, R.C.M., 1921. Building and loan associations may increase their capital stock by a vote of the majority of the directors as provided in Section 6358, R.C.M., 1921.
10- 396 Students attending schools which are not supervised by Superintendents who are required to qualify as teachers in the public schools are required to pass eighth grade examinations. Students attending unsupervised schools are required to pass eighth grade examinations.
10- 397 The State Board of Hail Insurance may compromise the hail insurance taxes with mortgagees prior in time to the levy of the tax, and accept in full satisfaction thereof a sum less than the face of the tax, and may thereupon cancel the lien of the tax.
10- 399 The town council of Grass Range has no jurisdiction to collect special improvement district taxes but the County Treasurer should collect them.
10- 402 County Commissioners cannot grant a right of way over the public highway for the purpose of laying and maintaining a pipe line to an individual or corporation not a common carrier.
10- 405-1 Chapter 90 of the Session Laws of 1923 held to be applicable to state banks only. Shares of stock of national banks which have failed since the 1st day of March are taxable.
10- 405-2 An irrigation district may issue warrants to pay interest on the bonded indebtedness and charge the same against the next district assessment.
10- 407 A family allowance, where allowed by order of the court, and where reasonable in amount, must be deducted from the gross value of the estate in computing the amount upon which an inheritance tax must be paid.
10- 409 When assessments for hail insurance are not paid it is the duty of the County Treasurer to sell the land upon which such assessments are a lien in the manner provided by law. Prior to the passage of Chapter 40 of the Laws of 1923 the priority of mortgage or hail assessment liens depended upon priority of placement upon the land. Chapter 40 gives hail insurance assessment liens priority over mortgage liens in all cases where both the mortgage and assessment were placed upon the land subsequent to the Act.
10- 411 An unused balance of a specific appropriation for one fiscal year may be carried over and applied upon the appropriation for the succeeding year. A specific appropriation for one fiscal year may be drawn upon to pay claims incurred during the fiscal year preceding the one for which the appropriation is made. When a specific appropriation of money from the general fund for a designated purpose has been exhaursted, no authority exists for resorting to any other appropriation for the purpose of paying claims presented under the authority of the original appropriation.
10- 413 The superficial area rule is not proper in assessing against property for the construction of a sidewalk built in pursuance of Section 5244, R.C.M., 1921, under the circumstances stated.
10- 414 The State Depository Board is not authorized to accept trust receipts from a bank outside the State of Montana, indicating that such bank is holding securities for the account of the State of Montana as surety for bank balances in a bank in this state.
10- 415 Where an office is abolished by law between the time of holding the primary election and the general election the County Commissioners may refund to the candidate the fee paid for filing his petition for nomination.