Page
|
Held
|
Date
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| 12- 3 |
A national bank located in another state may do a trust business in Montana. |
December 1, 1926 |
| 12- 4 |
A storage ticket holder whose grain is destroyed by fire while in storage and while insured for his benefit is entitled to the value of the grain as of the date of the fire. |
December 14, 1926 |
| 12- 4 |
Special improvement bonds or warrants not being among those securities authorized to be taken as security for the deposit of public funds or among those in which capital of saving banks is authorized to be invested, cannot be used for either purpose. |
December 14, 1926 |
| 12- 5 |
The liability of a stockholder in a bank in the process of voluntary liquidation is never barred by limitations. |
December 14, 1926 |
| 12- 8 |
The state examiner has no authority to examine national banks but must examine their trust records when doing business in Montana. |
December 14, 1926 |
| 12- 10 |
Leases for oil and gas may not be given for a longer period than five years and only after discovery of oil and gas and a determination of the value of the estate. A new lease may be given at the end of the five year period only after a reappraisement of the value of the estate at that time, the amount of royalty to be based upon the then value of the estate. |
December 14, 1926 |
| 12- 15 |
While a district court is in session on successive days the court stenographer is not entitled to return at night to his home in another county at the expense of the county. |
December 15, 1926 |
| 12- 16 |
Lands of a federal reclamation project are subject to assessments when in an irrigation district. |
December 17, 1926 |
| 12- 18 |
A board of county commissioners possesses no authority to grant a franchise to a public utility corporation for the laying of its pipes or mains in an unincorporated community. |
December 27, 1926 |
| 12- 20 |
Under sections 298-301, R.C.M. 1921 a "Budget Bill" must first be finally enacted by the legislature before any other appropriations can be considered. Supplementary appropriation bills may be prepared, introduced and referred to committee, provided they are not finally acted on ahead of the general budget bill. |
January 12, 1927 |
| 12- 21 |
Under sections 3588 and 3588 (a), R.C.M. 1921, a grain warehouseman cannot compel the owner of stored grain to accept delivery thereof at terminal against the wish of such owner. |
January 12, 1927 |
| 12- 22 |
A cooperative association organized under chapter 25 of part III of the civil code of Montana of 1921 is not governed by the general corporation act and no filing fee should be charged by the secretary of state. Amendments to the articles of incorporation should be filed in the same manner as the original articles. |
January 14, 1927 |
| 12- 24 |
The Livestock Commission has no authority to refuse to record an assignment of a recorded brand. |
January 31, 1927 |
| 12- 25 |
Chapter 23, session laws of 1923, amending section 8291 R.C.M. 1921, violates section 23 of article V of the constitution of Montana, insofar as it attempts to include legislation relating to conditional sales contracts, since that subject is not expressed in the title of either the original or amendatory act. |
January 31, 1927 |
| 12- 26 |
The county, upon tendering the amount paid for the redemption of property from delinquent tax sales may rescind the certificate of redemption when it was issued without the payment of the penalty and full interest. |
February 8, 1927 |
| 12- 27 |
The power of a state legislature to ratify a proposed amendment to the constitution of the United States is derived from the federal constitution. Under either the constitution of the United States or that of this state a concurring majority vote of both the senate and house is all that is needed to ratify a proposed amendment to the constitution of the United States. |
February 9, 1927 |
| 12- 28 |
The work of a judge at a state or county fair is no part of the duties of a member of the faculty of the university of Montana and there is therefore no impropriety in such faculty member accepting extra compensation for such work. It is discretionary with the state board of education to permit a faculty member to act as a judge at state or county fairs. |
February 19, 1927 |
| 12- 30 |
In view of the requirements of section 9, article XIX of the constitution of Montana that proposed constitutional amendments shall be published "for three months," a publication of such an amendment for a period substantially less than three months cannot be made the basis of a claim against the state. |
February 22, 1927 |
| 12- 31 |
Under the laws of this state the General Insurance Company of America is authorized to write a participating fire insurance policy and to make use of its contributed surplus for the purpose of paying dividends on said policies. |
February 25, 1927 |
| 12- 34 |
The executive possesses no authority under the constitution and statutes to convene the senate for any purpose except the transaction of executive business. Upon the presentation of articles of impeachment at the bar of the senate that body possesses authority to resolve itself into a court to try said charge, and for that purpose to recess and convene without authorization of the executive. |
March 2, 1927 |
| 12- 34 |
A school district is not liable for penalty and interest on delinquent taxes when it has not been notified of the fact that taxes are due. |
March 9, 1927 |
| 12- 36 |
A fire insurance company chartered solely for the purpose of writing fire insurance cannot write embezzlement bonds in this state. The writing of fidelity insurance held not to be the insurance of "houses, buildings, or other kinds of property", within the meaning of section 6136, R.C.M. 1921. |
March 10, 1927 |
| 12- 37 |
A trapper's license is not a contract and creates no vested or property rights. House bill 157, fixing the dates for trapping fur-bearing animals, governs all outstanding trappers' licenses and limits the trapping season from December 1 to April 15. |
March 15, 1927 |
| 12- 38 |
Taxes may not ordinarily be recovered from insurance on property destroyed by fire unless the policy was for the benefit of lien holders. |
March 16, 1927 |
| 12- 39 |
County surveyors in counties with a registered vote of 23,000 or over have exclusive jurisdiction over the road work in the county, except as to the purchase of highway and bridge machinery, equipment, tools, and other supplies and material to be used on highways and bridges, the purchased of which must be approved by the board of county commissioners. |
March 17, 1927 |
| 12- 40 |
A statute cannot be amended or repealed by resolution and the legislature cannot provide for the distribution of senate and house journals to the members of that assembly for their own use and benefit, as such action would be unconstitutional as increasing their emoluments. |
March 19, 1927 |
| 12- 42 |
Since section 5, chapter 3, laws 1923, is a special act and of a later date than section 273, it controls the latter act and authorizes the board of equalization to fix the salaries of the employees without the consent of the state board of examiners. |
March 28, 1927 |
| 12- 43 |
The minority stockholders in a building and loan association have authority to examine its books and records. |
March 28, 1927 |
| 12- 44 |
The constitution does not prohibit a member of the legislature from taking premiums on state insurance because of having voted for the appropriation for that purpose. |
March 29, 1927 |
| 12- 45 |
House bill 271 has to do with all funds other than the general fund of the county, and it includes sinking funds referred to in chapter 86, laws 1923. |
March 31, 1927 |
| 12- 46 |
Since the extra duties of insurance commissioner were part of the duties imposed upon the office of state auditor at the time of the election fo the present incumbent the legislature may not increase the salary of that office, to take effect during his present term. |
March 31, 1927 |
| 12- 47 |
Under section 8928 R.C.M. 1921 the court stenographer is an officer of the court. Upon the death of the judge appointing him a court stenographer who continues to occupy his office and stands ready to perform the duties thereof is entitled to the compensation provided by law for such office. |
April 8, 1927 |
| 12- 48 |
The board of county commissioners is authorized to contribute $150 toward the burial of a deceased ex-service man, even though the deceased leaves an estate sufficient to pay for decent interment, and such contribution does not violate section 1 of article XIII of our state constitution. |
April 9, 1927 |
| 12- 49 |
Federal land bank bonds may not be taken as security for state deposits. |
April 9, 1927 |
| 12- 50 |
There may be conditions under which a county would be justified in permitting the sheriff to occupy rooms adjoining the county jail free of charge or for a reasonable rental. Since the law does not impose upon the county attorney the duty to ascertain the correctness of claims against the county before they are paid, he is not liable for the allowance and payment, without his approval, of an illegal claim against the county. |
April 11, 1927 |
| 12- 51 |
Gasoline exported out of the state may not be considered in computing a gasoline dealer's license tax. |
April 14, 1927 |
| 12- 52 |
The fact that in house bill 324, laws 1927, the legislature inadvertently directed the state "treasurer" instead of the state auditor to issue warrants does not invalidate the bill nor deprive the state auditor of the power to issue said warrants. |
April 15, 1927 |
| 12- 53 |
A dealer in gasoline who bought the gasoline from a distributor in 1926 and on which the distributor paid a tax of two cents per gallon must pay an additional tax of one cent per gallon under the 1927 laws when the dealer sells the gasoline in 1927. |
April 16, 1927 |
| 12- 55 |
The failure of a board of county commissioners to provide for a classification of lands in its county does not invalidate a tax deed otherwise regular. |
April 18, 1927 |
| 12- 56 |
A title insurance company is subject to and must comply with all the requirements of insurance laws and the amount of risk said company may assume is therefore restricted by section 6136 R.C.M. 1921. |
April 20, 1927 |
| 12- 57 |
No specific appropriation having been made for the payment of salaries and travel expense of the board of railroad commissioners the state board of examiners has no authority to transfer money from the fund appropriated by the legislature for the oil and gas division of the board of railroad commissioners for this purpose. |
April 25, 1927 |
| 12- 58 |
The fees of the secretary of state for filing a certificate of incorporation of a foreign building and loan association are governed by the provisions of section 145 R.C.M. 1921. |
April 26, 1927 |
| 12- 60 |
The repeal and simultaneous re-enactment of laws operate as a continuation of the old law and do not affect proceedings commenced and pending under the old law. |
April 26, 1927 |
| 12- 62 |
A county may not expend money for advertising its resources when it was not included in the budget. |
April 28, 1927 |
| 12- 63 |
House bills 221 and 222 are not retroactive because basing the 1927 tax on the 1926 returns. |
April 28, 1927 |
| 12- 64 |
Where two bills are enacted at the same session, one of which amends a section, which section is repealed by the other act without mention of the amendment, the act, as amended, is not repealed, even though the repealing act is approved at a later date than the amending act. |
April 28, 1927 |
| 12- 65 |
A county obtaining a tax deed must upon the sale of the property pro-rate the proceeds to the funds entitled and the county must stand the expense of the sale. |
April 29, 1927 |
| 12- 66 |
House bill 241 does not remove state highways in Silver Bow county from the control of the highway commission nor affect the jurisdiction of said commission over federal aid road projects nor prevent the expenditure of federal aid moneys thereon. |
May 2, 1927 |
| 12- 68 |
A justice of the peace has authority to give a suspended sentence under the provisions of section 12078 R.C.M. 1921, but the provisions of said section must be complied with, and the defendant placed on probation, as provided by law. |
May 3, 1927 |
| 12- 69 |
An election where only one judge acted is invalid when properly attacked. The right is waived where no action is taken or objection made until after the votes are counted. |
May 6, 1927 |
| 12- 70 |
The practice of the Lewis and Clark Life Insurance Company of Great Falls in selling policies of insurance accompanied by a stock purchase contract is illegal and constitutes ground for the revocation of the licenses of the company or its agent. |
May 6, 1927 |
| 12- 72 |
No part of the Northern Montana Agricultural and Manual Training School fund, created by chapter 82, laws 1927, may legally be used to defray the expenses of a teachers' summer school held in Havre under the order of the state board of education of April 5, 1927. |
May 9, 1927 |
| 12- 74 |
A teacher who was eligible to retirement at the time of the enactment of chapter 150, laws 1927, has a binding contract with the fund which cannot be impaired by additional requirements. |
May 11, 1927 |
| 12- 75 |
House bill 241 is not local or special legislation within the meaning of section 26, article V of the constitution of Montana. House bill 241 is not objectionable as an arbitrary classification or distinction between counties. House bill 241 has modified the personal liability of county commissioners for injuries resulting from defects in publilc highways. Since the enactment of house bill 241 county commissioners still retain the powers given them by section 1635, et seq. of the code to "establish, change, or discontinue any common or public highway," within the county. The work of actually constructing or grading any such highway must be done by the county surveyor under the broad powers given him by house bill 241. The power of the county commissioners extends only to the extent of ordering the work to be done. House bill 241 has repealed that portion of section 1632 which authorizes the board of county commissioners to direct some member or members of the board to inspect the condition of any proposed highway or highways or work on any highway or bridge within the county during the progress of the work and to receive payment for such inspection. The board of county commissioners is absolutely divested by house bill 21 of all authority to fix either the number or compensation of deputies, men or teams employed by the county surveyor on road work. |
May 20, 1927 |
| 12- 78 |
The board of county commissioners is charged with providing means for the care of the indigent sick and poor, but the county auditor is made superintendent of the poor and charged with the duty of caring for the same, subject to the rules and regulations of the board of county commissioners. |
May 24, 1927 |
| 12- 79 |
The necessary traveling expenses of the county superintendent of schools while attending the annual meeting of county superintendents provided by section 943 are a proper charge against the county. The words "traveling expenses," as used in sections 443 and 4948 of the code, include meals. |
May 25, 1927 |
| 12- 80 |
The word "Seal of Montana" may lawfully be registered by the department of agriculture as a private butter brand, under section 2629 R.C.M. 1921, as amended by chapter 35, session laws 1923. Neither the great seal of the State of Montana nor the insignia appearing thereon may lawfully be registered as a private butter brand. |
May 27, 1927 |
| 12- 82 |
A stockholder of a bank may not offset against his statutory liability an assessment paid by order of the superintendent of banks. |
May 28, 1927 |
| 12- 83 |
All foreign building and loan associations are required to comply with the provisions of section 29, chapter 57, laws 1927, and must pay to the secretary of state for filing a certificate of their articles of incorporation the fee provided by chapter 95, laws 1925. |
June 2, 1927 |
| 12- 84 |
The fee to be charged a foreign building and loan association for filing a certified copy of its articles with the secretary of state is governed by chapter 95, laws of 1925. |
June 2, 1927 |
| 12- 86 |
Under chapter 121, laws 1927, "butchers" are not required to take out a license until January, 1928, but "meat peddlers" must procure a license on and after June 1, 1927. Existing butchers and meat peddlers licenses issued under chapter 75, laws 1923, are cancelled by chapter 121, laws 1927. |
June 4, 1927 |
| 12- 87 |
Under chapter 121, laws 1927, the sheriff is not required to go out on demand to inspect hides. The expense of such mileage, if any, is not a proper charge against the county. The county commissioners may legally designate an employee of a slaughter house plant to make the inspection and reports required by the above act. |
June 8, 1927 |
| 12- 88 |
Under chapter 39, laws 1921, chattel mortgages, deeds of trust and assignments for the benefit of creditors need not be recorded. |
June 4, 1927 |
| 12- 89 |
It is the intent of section 6651, R.C.M. 1921, that the location of the principal place of business of a corporation is an indication to the public of the county wherein a copy of the articles of incorporation would be filed, and therefore the corporation should file the same with the county clerk of the county wherein it has taken up its new location. |
June 6, 1927 |
| 12- 91 |
A person who maintains a fixed place of business at which he sells meats is a "butcher" within the meaning of section 1, chapter 121, laws 1927, and need not procure a "meat peddler's" license even though in addition to his fixed place of business he peddles meat from a cart. |
June 10, 1927 |
| 12- 92 |
The mayor, with the consent of the council, may appoint deputies and assistants if the council has created such offices; otherwise not. |
June 10, 1927 |
| 12- 92 |
A county using gasoline in tractors in repairing or building roads is entitled to a refund for license taxes paid. |
June 11, 1927 |
| 12- 93 |
There being no positive duty enjoined upon the state highway commission to repair defective state highways, no liability attaches to them for injury occasioned thereby. |
June 11, 1927 |
| 12- 94 |
A schoolhouse may not be used for parochial school purposes. |
June 11, 1927 |
| 12- 96 |
The fish and game commission may let a contract to construct a state building, and this power is not vested exclusively in the board of examiners. |
June 14, 1927 |
| 12- 97 |
Sales of small quantities of dead or down timber, or of a limited quantity of green timber, for domestic use may be made to farmers or prospectors at less than market value, without violating article XVII of the constitution. |
June 17, 1927 |
| 12- 99 |
The salary of an assessor in a seventh class county is $1500, and the salary of the deputy is $1650. |
June 17, 1927 |
| 12- 99 |
Gopher poison cannot be furnished to others than the duly appointed exterminator except as provided by law. The gopher tax fund is not a revolving fund and no provision is made for levying the tax each year. The levy is on 30% of the assessed valuation, as provided by section 1999 and 2000 R.C.M. 1921. |
June 21, 1927 |
| 12- 100 |
Where the board of county commissioners stood ready to provide $150 for the burial of a deceased soldier, as provided by law, but the same was refused by those in charge of the body, no claim can later be allowed against the county for the burial expense. |
June 22, 1927 |
| 12- 103 |
Foreign fire insurance companies doing business in Montana are authorized to write only the specific kinds of automobile insurance enumerated in the latter part of subdivision 1 of section 6136 R.c.M. 1921. |
June 23, 1927 |
| 12- 104 |
Section 5119 R.C.M. 1921, as amended by the laws of 1927, is mandatory and not optional. |
June 23, 1927 |
| 12- 105 |
Under the provisions of sction 6124 R.C.M. 1921, as amended by chapter 20, laws of 1923, the state insurance commissioner has no authority to promulgate a rule prohibiting automobile dealers or their employees from securing a license as insurance agents. |
June 27, 1927 |
| 12- 107 |
Moneys in the Northern Montana Agricultural and Manual Training fund may be used to pay premiums on fire insurance policies and to construct buildings when none are otherwise provided, since this is for the support of the school. |
June 28, 1927 |
| 12- 108 |
All claims presented to a county high school board must be acted upon by the board at either a regular or special meeting. Special meetings must be called as provided by general school law. |
July 19, 1927 |
| 12- 109 |
The tax provided for by section 2761 R.C.M. 1921 should be collected on all the business written and not merely that covering loss by fire. |
July 20, 1927 |
| 12- 110 |
If the holder of a fishing or hunting license has lost it and cannot exhibit it to an officer on demand, he cannot lawfully take fish or game in view of the provisions of section 3689 R.C.M., imposing on the licensee the duty to have the license in his possession. Upon a satisfactory showing being made that a person has procured a fishing or hunting license and has lost it, the fish and game department may legally issue a duplicate license. |
July 23, 1927 |
| 12- 111 |
The state board of equalization may not allow a claim for refund for gasoline license tax when the gasoline was used for a purpose which made it tax-exempt when the claim is not presented within 90 days from the date of the purchase thereof. |
July 26, 1927 |
| 12- 112 |
The form in which the register is to be kept, as provided by section 554 R.C.M. 1921, has reference to the contents rather than to the shape in which it appears upon the book. |
July 28, 1927 |
| 12- 113 |
The county commissioners of Lewis and Clark county may levy a tax in order to hold a county fair in conjunction with the state fair. |
July 29, 1927 |
| 12- 115 |
The teachers' certificate fund is a trust fund to be expended in the manner and for the purposes provided by law, and witness fees are a proper charge against said fund. |
August 3, 1927 |
| 12- 116 |
In view of the amendment of section 4545 R.C.M. 1921 by chapter 30 laws 1927 county commissioners cannot appoint a county fair commission in the year 1927 until their regular meeting in December. Existing county fair commissions which have been legally appointed prior to the above amendment may continue to function and perform their duties until the appointment of their successors. |
August 6, 1927 |
| 12- 117 |
Cooperative marketing associations organized under sections 6428-6449 R.C.M. 1921 must make an annual report to the commissioner of agriculture as required by section 6445. Cooperative marketing associations organized for the purpose of selling the grain of members are "engaged in the business of negotiating sale or contracts for grain" within the meaning of section 3574 R.C.M. 1921 and must therefore be licensed and bonded as grain warehousemen. |
August 13, 1927 |
| 12- 118 |
Clerks of district courts should account to the county as public moneys for that portion of the fees received by them in naturalization proceedings under the act of congress of June 29, 1926. |
August 24, 1927 |
| 12- 119 |
Costs of an abstract, attorneys' fees, mileage and costs of publication of notice of application for a tax deed are not proper items of costs to be paid by the redemptioner of property sold for delinquent taxes. |
August 25, 1927 |
| 12- 120 |
Attorneys' fees may be paid by the county to special counsel in a mandamus proceeding against the county commissioners, but not when a county commissioner employs counsel to defend a suit against him to try the title to his office. |
August 24, 1927 |
| 12- 121 |
A loan company selling its own real estate or real estate standing in the name of other parties but in which the company has an interest, without receiving any commission on the sale of the land, is not a real estate broker as defined by section 4058 R.C.M. 1921. |
August 23, 1927 |
| 12- 123 |
Section 7174 R.C.M. 1921, as amended by chapter 157 laws 1923, prohibits a commissioner of an irrigation district from performing services as an engineer for said district at a stated amount per day as that employment is contractual in nature and contrary to public policy. |
August 25, 1927 |
| 12- 124 |
The cost of witness fees in ouster proceedings brought by a taxpayer under section 11702 should be borne by the county as in any other criminal case, subject to the right of the county to have judgment for the same, against the officer or against the complaining witness in the cases specified in said section. |
August 25, 1927 |
| 12- 126 |
Compensation for the death of one who was a member of a firemen's relief association cannot be paid to the widow where the by-laws of the association provide for a pension to the widow. |
August 27, 1927 |
| 12- 128 |
A United States forest ranger may legally hold a resident hunting and fishing license in Montana although he also holds a similar license in Idaho for the same season. |
August 30, 1927 |
| 12- 129 |
The state and not the federal government has power to establish ferries over navigable streams. A franchise may pass by sale but must be approved by the board having the power to grant. |
September 1, 1927 |
| 12- 130 |
The money appropriated "for the purpose of paying premiums *** on such other exhibits as the state fair board may designate" may legally be expended in the payment of premiums offered for exhibits approved by the fair board of any class for which premiums are commonly offered. |
September 2, 1927 |
| 12- 131 |
Under the provisions of section 9445, R.C.M. 1921 the sheriff is required to prepare and execute a deed conveying lands sold under foreclosure and is not authorized to collect any fee for that service. |
September 6, 1927 |
| 12- 132 |
Under the decision of the supreme court of Montana betting on horse races through the medium of the co-ownership plan is not gambling. |
September 8, 1927 |
| 12- 135 |
The board of dental examiners has no authority to establish reciprocal relations with other states. The other states must do so by legislation, if at all. |
September 10, 1927 |
| 12- 136 |
County commissioners are not entitled to compensation or expenses in viewing or inspecting property in order to make an appraisal of its value for accounting purposes. |
September 16, 1927 |
| 12- 137 |
Under section 2235 R.C.M. 1921, as amended by chapter 85, laws 1927, county commissioners may sell for less than the amount of accrued city improvement district taxes lands to which the county has taken title for delinquent taxes. |
September 16, 1927 |
| 12- 137 |
The compensation to be paid temporary deputy county officers is governed by chapter 82, laws of 1923, and not by section 4873 R.C.M. 1921. |
September 20, 1927 |
| 12- 138 |
Legal or display advertising is a publication duly authorized to be made and comes within the provisions of section 276, R.C.M. 1921. |
September 28, 1927 |
| 12- 139 |
Under chapter 121, laws 1927 beef or hides must be brought to the sheriff or inspector and the latter cannot charge mileage for going out to make inspections. Beef or hides may be inspected either in the county where slaughtered or in the county where they are offered for sale. Application for such inspection must, however, be made by the butcher who slaughters the beef and cannot be made in another county by a person purchasing such beef from a butcher before inspection. |
September30, 1927 |
| 12- 141 |
A coroner is not entitled to per diem for inquiring into the cause of deaths when no inquest is held. Under section 12381, R.C.M. 1921, a coroner must hold an inquest in the specific cases mentioned in the statute. He may, however, exercise a reasonable discretion in determining whether there is reasonable ground to suspect that death has been occasioned by the act of another by criminal means. |
October 3, 1927 |
| 12- 142 |
Cities and towns may issue warrants though there are no funds out of which they may be paid and though no tax levy has been made, providing the constitutional limitation fo indebtedness is not exceeded. |
October 4, 1927 |
| 12- 144 |
Counties which have acquired title and property no delinquent tax sales are liable for the payment of special improvement district assessments levied by cities for paving in front of such property. |
October 5, 1927 |
| 12- 144 |
When compensation is expected either directly or indirectly in connection with the sale of real estate the person acting as the representative of a non-resident company is a real estate broker, as defined by section 4058 R.C.M. 1921, and required to secure a license. |
October 6, 1927 |
| 12- 146 |
A person engaged in mining in 1926, but not in 1927, must make the statement to the board of equalization of the net proceeds in 1926. |
October 7, 1927 |
| 12- 146 |
Since the passage of chapter 110, laws of 1927, an assessor may not assess property annually but only biennially. |
October 7, 1927 |
| 12- 147 |
A sheriff is not entitled to ten cents per mile for transporting and dieting prisoners but is permitted to charge actual expenses only. |
October 10, 1927 |
| 12- 148 |
Expenditures from the fish and game fund authorized by section 3670 constitute one of the exceptions to the jurisdiction of the state purchasing agent and are not subject to his jurisdiction. |
October 10, 1927 |
| 12- 150 |
A sheriff while engaged in transporting prisoners from his county to a county jail in another county is entitled to his actual expenses under section 4916, R.C.M. 1921, as amended by chapter 111, laws of 1927. |
October 14, 1927 |
| 12- 151 |
Trustees may pay rent or board of children attending school outside of the county of their residence, but may not pay tuition. |
October 17, 1927 |
| 12- 152 |
The state has no jurisdiction over trapping by an Indian on a reservation and as furs taken under a permit from the superintendent of the reservation are not taken contrary to law, they may be purchased by anyone. |
October 17, 1927 |
| 12- 152 |
Seed liens are never barred by the statute of limitations. |
October 18, 1927 |
| 12- 153 |
In the absence of any express statutory authority the county commissioners have no authority to enter into an agreement to pay for paving in front of county property. |
October 18, 1927 |
| 12- 154 |
A fee of one dollar should be charged in each instance where more than one execution is issued in the same case. The fine is not required to be entered in the judgment docket in criminal cases, but this practice is recommended. |
October 20, 1927 |
| 12- 155 |
The holder of a tax deed may take an assignment of a tax sale certificate without redeeming the property. The holder of tax deed is required to pay subsequent taxes to protect his title. A tax deed may not be issued on irrigation taxes only. |
October 21, 1927 |
| 12- 157 |
The expense of burial or other proper disposal of animals slaughtered by the livestock sanitary board should be defrayed by said board. |
October 25, 1927 |
| 12- 158 |
A person must have held a first-class stationary engineer's license of the state of Montana for at least five years immediately preceding his appointment before he can qualify as a boiler inspector under the provisions of section 2713, R.C.M. 1921. |
October 25, 1927 |
| 12- 159 |
The state board of equalization has authority to direct changes in the classification of property for taxation purposes. |
October 28, 1927 |
| 12- 160 |
Under subdivision 2 of section 1760, R.C.M. 1921, and section 4, chapter 123, laws of 1927, if an automobile has been registered in 1927 and the same owner applies to register it at any time after April 30, 1928, and before July 31, 1928, he must pay the full registration fee, plus 10%. After July 31, 1928, if registration is applied for, the owner must pay the one-half year fee plus said penalty of 10%. |
November 8, 1927 |
| 12- 161 |
Since section 2753 R.C.M. 1921, requiring the giving of notice of "not less than five nor more than ten days," contains no provision for the service of the order to show cause, resort must be had to the general statutes (sections 9778-9795) for the method of service. It is within the jurisdiction of the court to recite in the order to show cause issued under section 2753 that the person to be served reside outside the state, and to extend the answer date so as to allow forty days from the date of mailing for the service of same. |
November 8, 1927 |
| 12- 163 |
Money found in confiscated slot machines has the same status as stolen money and should be disposed of under the provisions of sections 12240-12246 R.C.M. 1921. |
November 8, 1927 |
| 12- 163 |
Section 3698 R.C.M. 1921, prohibiting destruction of the evidence of sex of deer, is applicable to all counties in the state and prosecutions for violation of said section may be maintained in counties where the buck law is not in effect. |
November 10, 1927 |
| 12- 165 |
The lien of special improvement assessments is not lost by the failure of the city clerk to certify it to the county treasurer for collection. The sale of property acquired by a county for delinquent general taxes does not wipe out the lien of special assessments not included in the sale for delinquent taxes. |
November 12, 1927 |
| 12- 166 |
In the absence of any law providing for the investment of moneys by the state treasurer the veterans' memorial fund cannot be invested. |
November 12, 1927 |
| 12- 167 |
A taxi operated over an irregular route from a point within to a point without the city limits is required to be licensed under chapter 154, laws of 1923. |
November 12, 1927 |
| 12- 168 |
Where livestock belonging to Indians is slaughtered by order of the livestock sanitary board, whether within or without an Indian reservation, the owner of the cattle is entitled to state and county compensation, to be fixed as provided by section 3271 R.C.M. 1921. |
November 12, 1927 |
| 12- 169 |
The first person to register a butter brand, as required by section 2629, acquires the right to the use of the same. Questions of priority in right to the use of a recorded dairy or butter brand are for the courts to determine and should not be passed upon by the department of agriculture. |
November 15, 1927 |
| 12- 170 |
No particular period of residence in the state or in a county is required as a qualification to hold the office of county health officer. |
November 16, 1927 |
| 12- 171 |
On request of the owner of a motor vehicle for a receipt or certificate showing the payment of delinquent personal property taxes against it, it is the duty of the county treasurer to segregate the taxes due on the vehicle from taxes due on other personal property owned by such applicant. |
November 16, 1927 |
| 12- 172 |
Section 6279 R.C.M. 1921 applies only to companies issuing participating policies, and as the company in question is not a participating company, it is not subject to the provisions of this section. |
November 16, 1927 |
| 12- 173 |
The county has the authority to accept bequests and the county commissioners have the authority to properly invest the same in interest-bearing securities for the purpose of seeing that the bequest is administered according to the terms thereof. |
November 16, 1927 |
| 12- 174 |
Right-of-way deeds for state highways are conveyances to the state, and under the provisions of section 134 R.C.M. 1921 should be filed and recorded by the secretary of state. |
November 17, 1927 |
| 12- 175 |
Before the coroner may legally hold an inquest the body of the deceased person must be within his jurisdiction, and this regardless of where the lethal injury was received. The witnesses attending a hearing held by the coroner outside of his jurisdiction, in compliance with a subpoena, are entitled th their fees. |
November 25, 1927 |
| 12- 176 |
The assistant superintendent and the deputy collector of customs are officers of the United States, within the meaning of section 4936, R.C.M. 1921, but a clerk in the office of the Indian agency is not. |
November 25, 1927 |
| 12- 177 |
The marriage of a girl under 18 cannot be annulled because of lack of assent of the girl's parent or guardian, but the marriage of a girl under 16 may be annulled on such ground. Only the officers mentioned in section 10467 have the right to take possession of children without legal process. |
December 5, 1927 |
| 12- 177 |
The fee to be charged for filing the nominating petition for the office of justice of the supreme court is 1% of the total salary attached to the office, or 1% of $7,500. |
November 26, 1927 |
| 12- 178 |
The sale of Nu-Ine in Montana is prohibited by sections 2622-2627 R.C.M. 1921 because it is colored to resemble butter by the use of artificial coloring. |
December 5, 1927 |
| 12- 180 |
A county high school is a county agency that administers its own affairs, as to district schools. Reports of examinations made of it are not required to be published in the county paper. |
December 8, 1927 |
| 12- 181 |
The board of county commissioners has no authority to employ special counsel except for the purpose of assisting the county attorney in the prosecution of criminal cases or to represent the county in any civil action to which the county is a party. |
December 8, 1927 |
| 12- 182 |
The act of an officer of a bank in substituting other assets for his note without paying interest on the note is not larceny or embezzlement of such interest for which the bonding company is liable. |
December 9, 1927 |
| 12- 183 |
A sheriff is not entitled to a separate fee for serving a notice of garnishment accompanied with a writ of attachment. |
December 12, 1927 |
| 12- 184 |
The guarantee of the surety company is too remote under the facts appearing in the opinion to operate as an indirect guarantee of the bond issued by the National Union Mortgage Company. |
December 14, 1927 |
| 12- 185 |
Moneys received by all state institutions from sales of property must be deposited with the state treasurer and by him credited to the general fund; other funds perpetually appropriated by section 194 are credited to particular fund accounts. |
December 16, 1927 |
| 12- 186 |
The majority of the members of a city council constitutes a quorum, and the mayor is a member of the council and is to be considered as such in determining whether a quorum is present for the transaction of business. |
December 15, 1927 |
| 12- 187 |
The county commissioners have the authority to require receipts to be attached to claims filed for actual expenses and other information necessary to enable them to properly pass upon claims. The probation officer has jurisdiction in any county in his district to sign petitions and perform other duties pertaining to the duties of his office. |
December 16, 1927 |
| 12- 189 |
The fees of a justice of the peace in criminal cases are limited by section 4926, R.C.M. 1921, and all fees allowed where a hearing is held are $5.00 together with a fee of $1.00 for filing and approving bail bond which should be collected from the defendant. |
December 17, 1927 |
| 12- 190 |
A county attorney has authority to employ a stenographer when such services are necessary to the proper discharge of his duties. |
December 17, 1927 |
| 12- 191 |
In case of illness of firemen it is a question of fact whether the illness was caused by exposure in the line of duty, and if so, the applicant would be entitled to relief. |
December 22, 1927 |
| 12- 192 |
In view of the decision of the United States Supreme Court national banks cannot be taxed at a greater rate than 7% of the value of their shares of stock. A special session of the legislature recommended in order to effect a remedy. |
December 23, 1927 |
| 12- 195 |
It is necessary that an application for registration of a motor vehicle be sworn to before a notary or other officer authorized to administer oaths. |
December 24, 1927 |
| 12- 196 |
The certified copy referred to in section 6003 R.C.M. 1921, as amended, means a copy certified by the clerk and recorder of the county wherein the original is filed. |
January 4, 1928 |
| 12- 197 |
By chapter 101, laws of 1927, a tax is not imposed on livestock coming into the state for permanent grazing upon a change of ownership, and any taxes paid under such circumstances may be refunded. |
January 6, 1928 |
| 12- 198 |
Where a warrant of arrest has been issued by a magistrate in a Montana county for the arrest of a person for a crime committed in said county, it is proper for the sheriff of said county to pay reasonable expenses to a sheriff in another state for apprehending and arresting the person named in such warrant, and the payment of same is a proper contingent expense of the county. |
January 10, 1928 |
| 12- 199 |
Upon a division of a school district funds remaining after all debts are paid are divided on school population basis; uncollected special taxes are divided on the basis of property from which collected. |
January 10, 1928 |
| 12- 200 |
The county commissioners may limit the number of days that a county surveyor may devote in any month to work upon the permanent records of the county. |
January 10, 1928 |
| 12- 201 |
A general property tax may be levied for the maintenance of a town water department. This tax cannot exceed the limitation contained in section 5194 R.C.M. 1921, and for this reason a levy of twenty mills would be invalid. |
January 11, 1928 |
| 12- 202 |
A person who maintains a fixed place of business where he sells dressed meat is a butcher and is not required to slaughter cattle purchased by him at a fixed location in order to operate under a butcher's license. |
January 11, 1928 |
| 12- 203 |
A relief association must comply with the law before it can be recognized as an organization, but an association existing under the law, before it was amended, would not lose its funds as the law is not retroactive and the association would be held to be acting as a defacto corporation. |
January 11, 1928 |
| 12- 204 |
School districts are entitled to interest and penalty on delinquent taxes. |
January 13, 1928 |
| 12- 206 |
A foreign title insurance company may be admitted in the state if it meets all the requirements of section 6147, R.C.M. 1921, and also complies with the laws affecting title insurance companies, and it should be charged the same fee as any other insurance corporation. |
January 14, 1928 |
| 12- 207 |
The company referred to in the opinion will have to comply with the general insurance laws governing foreign insurance companies and also the laws pertaining to title insurance companies. The company is in fact a surety company and will be subject to the laws governing foreign surety companies. |
January 19, 1928 |
| 12- 208 |
Chapter 34, laws of 1923, applies to third class districts only. Where books and supplies are furnished they must be paid for from the budget allowance of the county commissioners. |
January 19, 1928 |
| 12- 209 |
The State Highway Commission is not required to install a crossing over an irrigation ditch when the ditch is on public land. A siphon or culvert installed must be kept open by the owner of the ditch. |
January 19, 1928 |
| 12- 211 |
Section 66538 R.C.M. 1921 being a special statute is not repealed by section 145 R.C.M. 1921, and therefore the fee to be charged by the secretary of state for recording a contract for lease, sale or mortgage of railroad equipment or rolling stock is $15.00 as therein provided. |
January 21, 1928 |
| 12- 212 |
Lands purchased for business and residential purposes by an alien prior to the enactment of chapter 58, laws of 1923, are not held in violation of the constitution of this state and therefore not subject to forfeiture. |
February 3, 1928 |
| 12- 213 |
Exclusive jurisdiction is ceded to the United States over and with respect to any lands within the limits of the state which shall be acquired by the United States for the purposes described in the federal constitution, and therefore the state board of dental examiners has not control over the practice of dentistry on a federal reserve. |
February 3, 1928 |
| 12- 214 |
School districts of the third class have power to provide an additional polling place to accommodate electors who by reason of physical obstacles cannot be accommodated by a single polling place. The necessity for the additional polling place should appear in the minutes. |
February 7, 1928 |
| 12- 216 |
When a homestead entry has been filed on land pending proceedings to acquire a right-of-way over said land for highway purposes but before a highway has been actually established, the county cannot acquire a free right-of-way under section 2477, revised statutes of U.S. but must procure same from the entryman. |
February 7, 1928 |
| 12- 217 |
A right-of-way cannot be obtained by user on railroad right-of-way held under grant from congress, but where the land in question is relinquished by the railroad company it reverts to the federal government and becomes public land and the county or state may then establish a right-of-way for highway purposes on said land under the provisions of section 2477, revised statutes of the U.S. |
February 9, 1928 |
| 12- 219 |
Lands to which the county has taken tax title cannot legally be leased by the board of county commissioners either for a period of one year or for any other period of time. |
February 9, 1928 |
| 12- 220 |
Sheep which are shipped into another than their home county for winter feeding and are fed in feed pens and also grazed upon lands leased by their owner are assessable as migratory stock under section 2069 R.C.M. 1921. The word "feed" as used in the latter part of section 2069 is distinguishable from the words "pastured, ranged or grazed" and denotes the furnishing of hay, grain or other feed that has been severed from the soil. |
February 9, 1928 |
| 12- 221 |
The Federal Land Bank Stockholders' Association cannot legally engage in the business of writing fire insurance and indemnity bonds in the state of Montana for the reason that it is not a "person," either natural or artificial, is not a resident of Montana as required by section 6118 R.C.M. 1921, and is not authorized by the constitution to engage in the insurance business. |
February 9, 1928 |
| 12- 223 |
A sale of property for delinquent special improvement district assessments does not extinguish the lien when the property does not bring sufficient at the sale to discharge the lien. |
February 10, 1928 |
| 12- 224 |
The term "livestock" as used in section 3267 of the code does not include dogs. Under the general authority contained in subdivision 4 of section 3267 the livestock sanitary board may quarantine dogs for infectious-contagious diseases transmittable to livestock but not to prevent the transmission of such diseases to domestic foxes or wild animals since the latter are not livestock. |
February 10, 1928 |
| 12- 225 |
Where an owner of cattle had no pure bred animals listed on the assessment roll for taxation but did have some"three-year-old steers including stock bulls" assessed to him, and two pure bred shorthorn bulls were slaughtered by the livestock sanitary board as tubercular, the basis for indemnity is that provided by subdivision 4 of section 3271, i.e., the minimum assessed value for animals of that class and age. Same rule applied where animals destroyed were three-year-old steers and owner had only yearling steers assessed to him. |
February 10, 1928 |
| 12- 226 |
That if the bill becomes a law it will be necessary for the legislature of Montana to enact a law authorizing such cooperation and the collection of tolls. |
February 17, 1928 |
| 12- 227 |
Under section 355 R.C.M. 1921, as amended by chapter 40, laws of 1923, the state treasurer has authority to make transfers at any time to the hail insurance fund of all interest earned upon the moneys in said fund. |
February 17, 1928 |
| 12- 228 |
It is made the duty of the county commissioners to look after the poor, and even if the applicant for assistance is drawing a mothers pension, if the board of county commissioners find that it is insufficient to supply the ordinary necessities of life and that the applicant is otherwise entitled to assistance, it can render additional financial aid. |
February 17, 1928 |
| 12- 229 |
The applicant is the widow of a deceased member of the firemen's relief association, as provided for in subdivision 5 of section 5135, chapter 58, laws of 1927, and entitled to a widow's pension. The association has recourse to the bond of the deceased member for reimbursement of the funds wrongfully appropriated by him. |
February 18, 1928 |
| 12- 230 |
In view of the provisions of chapter 60, laws of 1927, the state highway commission must secure an easement for a state highway over state lands and must pay for the same in the manner provided by chapter 60, laws 1927. |
February 20, 1928 |
| 12- 233 |
Section 5135 R.C.M. 1921, as amended by chapter 58, laws of 1927, provides the purposes for which the funds of the association may be used, and as the payment of insurance premiums is not authorized by this section the funds cannot be used for that purpose. |
February 20, 1928 |
| 12- 234 |
Since the Chicago National Life Insurance Company is simply under-writing insurance issued by the International Brotherhood of Boiler Makers and Iron Ship Builders, and this contract was not entered into in this state and adjustments and payments of losses are not made in this state the company is not writing insurance in Montana. |
February 20, 1928 |
| 12- 235 |
Section 11, subdivision 3, chapter 150, laws of 1925 is applicable even though separate probate proceedings are being conducted in each of two states where property is located. |
February 24, 1928 |
| 12- 236 |
In the absence of a statute imposing liability school districts are not liable for injuries resulting to school children while being transported in school busses. The carrier is liable for injuries resulting to school children while being transported to school if such injury is the result of his negligence. |
February 24, 1928 |
| 12- 237 |
Under house bill 164, laws of 1927, making appropriations for the support of the department of agriculture, the commissioner of agriculture may expend less than the sum of $9,000 out of the fees and earnings of the department for the support of the division of labor and publicity and may use the balance of such unexpended fees for the support of the other divisions of said department. |
February 27, 1928 |
| 12- 238 |
A warrant should be issued to pay a claim for the purpose of reimbursing the state fair revolving appropriation special fund for moneys expended out of earnings of the state fair. |
February 28, 1928 |
| 12- 239 |
Under the provisions of Chapter 58, laws of 1927, only members of the firemen's relief association are entitled to relief from the funds of the association. |
March 3, 1928 |
| 12- 240 |
Section 352 R.C.M. 1921, creating a hail insurance reserve fund, cannot be construed retroactively. The jail insurance board cannot legally permit an assignment of a 1923 prorated hail insurance loss to be offset against hail insurance premiums due from the assignee to the state for the years 1926 and 1927. |
March 7, 1928 |
| 12- 241 |
Section 2435 R.C.M. 1921 providing for a license of one cent per pound on olemargarine and butterine is still in force and not superseded by chapter 188, laws of 1925, as amended. |
March 8, 1928 |
| 12- 243 |
Under section 7724, R.C.M. 1907 where the whole estate, including real and personal property, is in excess of $7,500 and it passes to direct heirs, it is taxable at one per cent on the value of the personal property even though the personal property is not of a value in excess of $7,500. |
March 12, 1928 |
| 12- 244 |
Assessors are required to attend the annual meeting called by the state board of equalization, and the expense is chargeable to the county. |
March 14, 1928 |
| 12- 245 |
Penalty or interest on special improvement district assessments may not be waived, and the interest thereon, when delinquent, is 12% per annum. |
March 14, 1928 |
| 12- 246 |
An automobile owner who has paid his 1927 personal taxes must make affidavit to that effect before he can receive his 1928 automobile license. An automobile owner whose personal property taxes are a lien against real estate may procure an automobile license without making any showing by affidavit relative to the payment of personal property taxes; otherwise he must make such showing. |
March 15, 1928 |
| 12- 247 |
Section 1674 R.C.M. 1921 does not apply to the dissolution of a special road district organized under section 1655 R.C.M. 1921 but only where the county has been divided into special road districts. |
March 16, 1928 |
| 12- 248 |
The provisions of chapters 88 and 129, laws of 1927, do not mean that the registrar must, when any single license fee is received, remit at once the amount due the county, but he must remit within a reasonable time under all the circumstances. |
March 20, 1928 |
| 12- 250 |
A county attorney is not required to prosecute criminal cases arising without his county and as this is not part of his official duty he is entitled to compensation when employed by the commissioners of a county in which he is not the elected county attorney. |
March 21, 1928 |
| 12- 251 |
A foreign corporation may not use the words "banker" or "trust company" in its business name in this state without subjecting itself to the supervision and visitation of the superintendent of banks, nor unless it has received a certificate from the superintendent of banks authorizing it to do a banking business in this state. |
March 29, 1928 |
| 12- 252 |
Unless the by-laws provide that upon failure to pay the dues a fireman ceases to be a member of the association, such delinquent would still be entitled to benefits. Section 5132 R.C.M. 1921 simply requires 20 years of active duty and this does not mean 20 consecutive years by may be at different times. |
March 21, 1928 |
| 12- 253 |
A board of county commissioners has no authority to offer rewards except as specified in section 4483 R.C.M. 1921, and cannot offer a reward for information which would lead to the arrest and conviction of anyone who might commit a felony. |
March 23, 1928 |
| 12- 254 |
Section 6269 R.C.M. 1921, as amended by chapter 54, laws of 1925, does not prohibit foreign insurance companies admitted to this state from investing in stocks of corporations or loaning money thereon, and this section is not unconstitutional as violating the provisions of section 11, article XV of our state constitution. |
March 24, 1928 |
| 12- 256 |
Since section 1 of Substitute for House Bill No. 313, laws of 1927, p. 572, deals directly with the subject matter expressed in the title, and section 6 is simply an administrative provision referring to the appropriation provided in section 1, this provision is not unconstitutional. |
March 24, 1928 |
| 12- 257 |
Property taxes on an automobile must be paid regardless of the ownership of the automobile before it can be registered. |
March 24, 1928 |
| 12- 258 |
Interest should be computed on the penalty as well as on the delinquent taxes and should be computed from the date of delinquency. |
March 26, 1928 |
| 12- 260 |
1. Any elector whose registration card has been transferred "for convenience," under section 560 of the code, is not a resident of the city or town to which his card has been transferred and is not, therefore, entitled to vote at any municipal election in said city or town. 2. The names of voters appearing on "for convenience" cards should not be included in the certified copies of precinct registers prepared for city elections. 3. The county clerk may properly certify to judges of election that certain names have been erroneously included in the certified copy of a precinct register furnished to them. 4. The county clerk and recorder has no authority to cancel a registration merely upon his own knowledge that the voter has removed from his former precinct. 5. The county clerk has no authority to transfer electors from one precinct to another, except upon written application, in the manner provided in sections 560-561 of the code. |
March 28, 1928 |
| 12- 262 |
Section 1046 R.C.M. 1921 does not provide a procedure for changing established school districts but is limited solely to the creation of second-class districts from territory embraced in a rural school district. Third-class districts cannot be changed to second-class under section 1046 when comprised of territory lying outside of a rural school district. |
March 30, 1928 |
| 12- 263 |
The release of liens held by the state may be made when they are valueless without violating section 39, artice V of our constitution. |
March 31, 1928 |
| 12- 266 |
Where a building and loan association amends its articles of incorporation extending its corporate existence so as to comply with the provisions of chapter 57, laws of 1927, no fee should be charged by the secretary of state for filing the amendment. |
April 4, 1928 |
| 12- 267 |
The county commissioners of A county cannot expend the moneys of A county for the employment of special counsel to assist the county attorney of B county to prosecute criminal cases in B county even though the owners of some of the property alleged to have been stolen reside in A county. |
April 5, 1928 |
| 12- 268 |
The Clerk should collect a fee of $5.00 from the party filing the stipulation in a submission to arbitration proceeding, and no further fee is required until judgment, at which time the prevailing party must pay a fee of $2.50 as provided in section 4918 R.C.M. 1921. |
April 9, 1928 |
| 12- 269 |
The lien of taxes is not merged when the county purchases property on which it holds a tax sale certificate, particularly where sufficient time has elapsed to enable the county to apply for a tax deed. |
April 9, 1928 |
| 12- 270 |
The state superintendent of public instruction has power to decide controversies over conflicting census claims. A partial distribution of the general school fund may be made on the basis of the census returns not controverted. Controverted cases may be covered by a supplemental distribution. |
April 11, 1928 |
| 12- 271 |
A school district is entitled to penalty and interest on delinquent taxes and recovery thereof may be had from the county back to 1923. |
April 11, 1928 |
| 12- 272 |
A citizen of Canada is entitled to a refund on gasoline on which he pays a license tax in this state when the gasoline is used in Canada and the board of equalization is satisfied of that fact. |
April 11, 1928 |
| 12- 273 |
Deputy assessors appointed under section 4880 R.C.M. 1921 are entitled to $1650 per year in sixth and seventh class counties. All other deputy assessors are entitled to 80% of the salary of the officer under whom they are serving. |
April 13, 1928 |
| 12- 276 |
The maintenance of a dance hall involves the idea of proprietorship. Therefore, ticket sellers, musicians, doorkeepers, et cetera, cannot be arrested under section 11039 R.C.M. 1921 for aiding in maintaining a dance hall on Sunday without proof that such persons had something to do with keeping the dance hall open. |
April 13, 1928 |
| 12- 277 |
Depletion of ore is not an allowable deduction in computing corporation license taxes. Investments in oil leases that prove valueless must be deducted during the year when the loss is discovered and may not be extended over a period of years by the amortization scheme. |
April 13, 1928 |
| 12- 279 |
Rentals paid by a corporation may be charged off as an allowable deduction but a corporation may not charge off a portion of the estimated value of the lease each year. |
April 13, 1928 |
| 12- 279 |
A corporation is not permitted to make deductions from its income for license tax purposes for improvements made, and spread the same over a period of years. |
April 13, 1928 |
| 12- 281 |
Inheritance taxes due from a child on property coming from the widow but which she obtained from the husband and on which she paid an inheritance tax, are entitled to be credited the amount of the inheritance tax paid by the widow on such property. |
April 13, 1928 |
| 12- 282 |
It is not the province of the county clerk to pass upon the legality of mortgages presented to him for filing. The failure of one of two or more mortgagors to sign the receipt required to accompany the mortgage would not invalidate the receipt nor justify the clerk in refusing to file the mortgage. Mortgages should be indexed in the names of all persons who signed the instrument as mortgagors. |
April 21, 1928 |
| 12- 283 |
Peas and beans are not "grain crops" within the meaning of that term as used in section 361 R.C.M. 1921. Crops of peas and beans may be classified for hail insurance under section 362 R.C.M. 1921, and insurance written on them in excess of $10.00 per acre. |
April 21, 1928 |
| 12- 284 |
A proposal to purchase a tract of land for a county poor farm at a price of $7500 must be submitted to the electors, as required by section 5 of article XIII of the constitution, it appearing that said land was not equipped with buildings or improvements necessary for the housing and care of the county poor and that the cost of the same added to the cost of the land will exceed $10,000. |
April 23, 1928 |
| 12- 285 |
The time within which a mortgage may be invalidated by bankruptcy proceedings runs from the date the mortgage was executed unless proof is offered showing that it was withheld from record to defeat bankruptcy proceedings. |
April 23, 1928 |
| 12- 286 |
Mandamus will not lie to compel county commissioners to take tax titles to irrigation district lands. The proceeds of a sale of lands in an irrigation district should be prorated as provided in chapter 85, laws of 1927. Further levies may be made to pay warrants not paid by reason of delinquent assessments. An irrigation district is entitled to the interest and penalties on delinquent taxes. |
April 24, 1928 |
| 12- 290 |
It is legal for the clerk of court to use a loose leaf ledger equipped with a key lock for the purpose of recording the probate records specified in section 4815 R.C.M. 1921. |
April 24, 1928 |
| 12- 291 |
Only the capital of insurance companies mentioned in section 6258 R.C.M. 1921 must be invested in security authorized by section 6262 R.C.M. 1921. In the case of fire insurance companies $200,000 of their capital must be invested in the securities mentioned in section 6134 R.C.M. 1921. |
April 27, 1928 |
| 12- 293 |
Since the corporate existence of a building and loan association (in existence before chapter 57, laws of 1927 went into effect) was extended by the legislature, the filing of amended articles of incorporation providing for the continuance of its existence in conformity with the act cannot be considered as a continuance of the corporate existence as it had already been so continued by the legislature, and no fee for such continuance can be charged. |
May 3, 1928 |
| 12- 294 |
Taxes illegally assessed and collected may not be refunded when paid without protest. |
May 3, 1928 |
| 12- 297 |
A used car purchased by a dealer after January 1, 1928, and sold after May 1st to an individual is subject to the additional penalty of 10% provided by chapter 123, laws of 1927. The same is true as to used cars purchased by an individual before May 1, 1928, and not registered until after May 1st. The same is true as to cars brought into this state from a foreign state prior to May 1st, and carrying a foreign 1928 license, provided the owner desires to register same in this state. |
May 5, 1928 |
| 12- 298 |
When there is a school house in the district the statutory provision requiring the election to be held thereat is mandatory. |
May 7, 1928 |
| 12- 299 |
Interest must be paid on delinquent taxes even though notice was not given to the property owner regarding delinquency. |
May 8, 1928 |
| 12- 300 |
Proceeds of an insurance policy are subject to an inheritance tax when in excess of $50,000, whether payable to the estate or to designated beneficiaries. |
May 8, 1928 |
| 12- 300 |
Where a sheriff makes an arrest outside the county and transports a prisoner to the county jail he is entitled to actual expenses only, as provided in section 4916 R.C.M. 1921, as amended by chapter 111, laws of 1927. |
May 9, 1928 |
| 12- 302 |
It is proper to consider interest on liberty bonds in arriving at the net income of a corporation subject to the corporation license tax. |
May 9, 1928 |
| 12- 303 |
The creation of an agency for the purpose of allowing the owner to ensure his own property and this secure the benefits of an agent's commission on the premium constitutes rebating under section 6121 R.C.M. 1921, and the state insurance commissioner has authority to make a ruling prohibiting the appointment of such agents. |
May 12, 1928 |
| 12- 304 |
The fish and game commission has authority to create a game preserve for the protection of certain kinds of game birds or animals and to permit the trapping of fur-bearing animals on such preserves. |
May 14, 1928 |
| 12- 305 |
The constitutional amendment provided for by chapter 72, laws of 1927, should be prepared and printed in the manner provided for in said chapter. |
May 14, 1928 |
| 12- 306 |
Display advertising is a "publication" within the meaning of section 276 R.C.M. 1921. Held, on the facts stated, that the state board of hail insurance cannot pay for advertising more than the rate fixed in section 276. Further held, that the state cannot in consideration of a reduced rate for advertising in one paper pay more for advertising in another paper owned by the same person than the rate charged other advertisers for the same service in view of the provisions of section 279 R.C.M. 1921. |
May 15, 1928 |
| 12- 307 |
No fee should be charged a county by the Montana grain inspection laboratory for making tests for state or county purposes. |
May 16, 1928 |
| 12- 308 |
The clerk of court is entitled to charge a fee for each judgment when more than one judgment is entered in the same case. |
May 18, 1928 |
| 12- 309 |
County commissioners are without authority to compromise actions to recover taxes paid under protest. |
May 16, 1928 |
| 12- 310 |
All cash and securities of a fire department relief association must be left in the hands of the treasurer and he must be bonded for double the value of the same. |
May 18, 1928 |
| 12- 311 |
A candidate for office at the primary election may withdraw at any time before the election. |
May 19, 1928 |
| 12- 312 |
The exception contained in the latter part of section 3324 R.C.M. 1921, as amended by chapter 26, laws of 1923, applies to all livestock removed from one county to another, whether driven on foot or shipped by rail. |
May 25, 1928 |
| 12- 313 |
Advertising in a newspaper in Montana does not constitute doing business in the state as contemplated by section 6116 R.C.M. 1921. |
May 25, 1928 |
| 12- 314 |
The state board of equalization has authority to direct the county and city treasurers to correct the assessment of national banks by reducing the assessment from a 40% to a 7% basis. |
May 25, 1928 |
| 12- 315 |
The county treasurer must accept redemption money, and if the person entitled thereto cannot furnish the assignment of the tax sale certificate he must furnish a bond before receiving the redemption money. |
May 28, 1928 |
| 12- 317 |
Both the lessor and lessee of an oil lease are liable for the tax on royalty provided for by chapter 140, laws of 1927, regardless of whether the royalty consists of an interest in the oil extracted or of the proceeds derived therefrom and regardless of the ownership of the royalty. |
May 29, 1928 |
| 12- 318 |
There is no authority of law authorizing the investment of the sinking fund of a school district in registered warrants of the district. |
May 31, 1928 |
| 12- 319 |
The county clerk is not authorized to accept an affidavit of registration sent by mail from a person outside the state. The county clerk is not authorized to mail out registration cards to be signed by an elector and returned. |
June 4, 1928 |
| 12- 319 |
It is not necessary that a person be a registered elector or a resident of the county in order to be qualified to file a nominating petition as a candidate for county office at a primary election. |
June 4, 1928 |
| 12- 321 |
Where a district has voted bonds in excess of the 3% limit the board is without authority to reduce the issue so as to come within the limit. |
June 5, 1928 |
| 12- 322 |
A county road must be established as provided in section 1635 R.C.M. 1921, but where the county has not been divided into road districts it must be considered as constituting one single road district and any ten freeholders of the county who are taxable therein for road purposes may sign the petition provided for in section 1635 R.C.M. 1921. |
June 6, 1928 |
| 12- 323 |
Notice to creditors must be published by a bank in voluntary liquidation before rights of creditors can be prejudiced, and when claims are outstanding sufficient funds to pay the same must be paid to the superintendent of banks as provided by section 137, chapter 89, laws of 1927. |
June 8, 1928 |
| 12- 324 |
A person whose fruit trees or garden truck have been damaged by deer has no legal recourse against the state for damages. |
June 9, 1928 |
| 12- 325 |
There is no provision of the mothers' pension act which provides for an allowance to the minor children where they are not maintained in the home by the mother, the purpose of the act being to enable the mother to support the children without going away from the home to work. |
June 11, 1928 |
| 12- 326 |
The state board of health has general supervision over the sources of water supply for cities and towns and this supervision is not subject to the will of the city or town council and is not subordinate to any authority vested in the city or town council. |
June 12, 1928 |
| 12- 327 |
After the period of the corporate existence of a corporation has expired the corporation ceases to exist and there is no way in which the corporate existence can then be extended. |
June 13, 1928 |
| 12- 328 |
Since the constitution of Montana (section 7, article V) does not prohibit a state senator from holding another elective office such a person is competent to hold the office of presidential elector since the same is an elective office. |
June 13, 1928 |
| 12- 329 |
The number of sets of ballot forms into which the total registered vote is divided for rotation purposes is determined by dividing the total registration by the greatest number of candidates for any office on any party ticket. The total number of sets are adjusted among the total number of precincts to meet the requirement that not more than one set shall be used in any precinct; where such an adjustment does not come out even an extra number of some set must be printed. The stub is returned with the ballot by the absent voter. |
June 14, 1928 |
| 12- 331 |
A petition for a bond election is ineffective after 30 days from the date of the resolution calling same. |
June 14, 1928 |
| 12- 332 |
Money paid to a mother for the support of her children under the mothers' pension act is not attachable in an action against the mother for obligations incurred by her. |
June 18, 1928 |
| 12- 333 |
The United States Government is entitled to a refund on gasoline license tax paid by it since it cannot be subjected to the tax. |
June 21, 1928 |
| 12- 334 |
The register of licensed physicians required to be kept by section 3117 R.C.M. 1921 is a public writing and its contents can be proved only by the production of the original or a certified copy. Under section 3120 R.C.M. 1921 the state may prove that a person is not a licensed practitioner of medicine by showing, through the county clerk, that such person has not recorded the certificate mentioned in said section. |
June 30, 1928 |
| 12- 335 |
Bonds executed by a foreign assurance corporation may be accepted by the state on road contracts involving federal aid where the federal government is not a party to the contract. |
July 5, 1928 |
| 12- 336 |
Where a taxpayer owns both real and personal property the personal property and real property should be assessed together. A mortgagee who has paid the taxes upon real property covered by his mortgage may have the mortgagor's personal property assessed separately under the provisions of chapter 113, laws of 1927. |
July 24, 1928 |
| 12- 338 |
If an application is properly made for an absent voter's ballot and the clerk finds that the applicant and the person signing the registration card are one and the same person the ballot must be delivered. An absent voter's ballot must be received when properly voted and the only recourse of the judges where a voter is known to have wilfully violated the provisions of the absent voter's act is to file a complaint against the voter. |
July 31, 1928 |
| 12- 340 |
The owner of livestock is entitled to indemnity for the destruction of livestock though the same were not killed within the 60-day period provided for by subdivision 9 of section 3278 R.C.M. 1921, where the delay was due to the livestock sanitary board. |
August 2, 1928 |
| 12- 340 |
A tax deed is invalid when based upon a certificate of sale including a whole section of land when one-half of the section is owned by one person and the other half by another. The situation may be remedied by again selling the property separately. |
August 2, 1928 |
| 12- 341 |
The county central committee may fill vacancies occurring among candidates nominated for office but not when no candidate was nominated. |
August 2, 1928 |
| 12- 342 |
A county clerk may not be compelled to make a certificate of account of expenditures and receipts as disclosed by his books, but his books are open to inspection. |
August 2, 1928 |
| 12- 343 |
When two persons receive a tie vote for district judge at the primary election the secretary of state shall proceed under section 655 R.C.M. 1921 to determine which of the two is the nominee. |
August 6, 1928 |
| 12- 344 |
The voter must personally mark an X before the name printed on a sticker attached to a ballot. Stickers containing an X already printed thereon cannot legally be counted as a vote on an official ballot. |
August 3, 1928 |
| 12- 345 |
A person nominated for office on more than one ticket must elect as to which ticket he will run on at the general election. A justice of the peace need not reside in the township for which he was elected until after he has been elected. |
August 6, 1928 |
| 12- 347 |
Where the mother of an illegitimate child agrees in writing that the child shall be by the court declared a dependent child and the custody awarded to the bureau of child and animal protection she cannot make a legal claim for the child after it has been adopted. |
|
| 12- 348 |
A person whose name was written in at the primary election and who received the nomination may accept the nomination after ten days have expired from the date of election. |
August 9, 1928 |
| 12- 349 |
When articles of incorporation are submitted to the insurance commissioner he may reject the same if in his opinion the similarity of the name with that of an existing company will mislead the public. |
August 11, 1928 |
| 12- 350 |
A candidate for justice of the peace may not accept the nomination for that office and also for the office of coroner. |
August 13, 1928 |
| 12- 351 |
The funds of a fire department relief association are exempt from taxation. |
August 14, 1928 |
| 12- 352 |
A claim against a county may be sworn to before any of the officers mentioned in section 4725 R.C.M. 1921. |
August 24, 1928 |
| 12- 353 |
Delegates attending a state convention when recognized as such at a state convention are entitled to their mileage of five cents per mile, as provided in chapter 126, laws of 1927. |
August 25, 1928 |
| 12- 353 |
Section 3339 R.C.M. 1921 defines the term "estray" only for the purpose of the enforcement of section 3340 R.C.M. 1921 and not for the purpose of modifying the definition of said term as given in section 3337 governing the activities of stock inspectors. |
August 27, 1928 |
| 12- 354 |
Since section 537 R.C.M. 1921 and chapter 62, laws of 1927, pertain partially to the same subject, chapter 62 being the later enactment, repeals that part of section 537 in conflict therewith. |
August 29, 1928 |
| 12- 355 |
The state highway commission may cooperate with a county and irrigation district for the construction of a ditch for their common benefit. |
September 4, 1928 |
| 12- 356 |
Where a county commissioner dies after the primary election but before the general election the county commissioners should call a special election to be held on the date of the general election and elect a commissioner whose nomination shall be had under the provisions of section 615 R.C.M. 1921 as an independent candidate. |
September 15, 1928 |
| 12- 357 |
A candidate receiving the nomination by having his name written in on the ballot at his solicitation is a candidate nominated within the meaning of chapter 98, laws of 1927. |
September 17, 1928 |
| 12- 358 |
The state highway commission is not liable for obstructing an irrigation ditch by the construction of a highway where the ditch was not in existence at the time the highway was constructed. The owner of a water right is entitled to a right-of-way across a state highway under such conditions as are imposed by the state highway commission but must meet these conditions and at his own expense. |
September 17, 1928 |
| 12- 359 |
The state of Montana has provided by chapter 126, laws of 1927, the manner in which presidential electors shall be nominated and the secretary of state cannot accept certificates of nomination for such electors unless such nominations are made as therein provided. |
September 17, 1928 |
| 12- 360 |
Land that is included in an irrigation district when title is in the United States is not liable for district assessments for preliminary surveys. |
September 18, 1928 |
| 12- 363 |
Where a special election is called to fill vacancies in office nominations may be made by petition at any time before election but must be in time to permit the printing and distribution of the ballots if the name is to appear thereon. Special ballots should be used for a special election to fill a vacancy. |
September 19, 1928 |
| 12- 364 |
Under section 559 R.C.M. 1921 one who has reason to believe that he will be a full citizen on or before election day may register subject to being challenged at the polls if he fails to produce his final citizenship papers. |
September 19, 1928 |
| 12- 365 |
One who has been nominated by having his name written in can resign but his resignation leaves his party without a candidate at the primary election and as no vacancy exists among candidates the vacancy causes by resignation cannot be filled by the county central committee. |
September 20, 1928 |
| 12- 366 |
Where a person is nominated at the primary election by having his name written in on the ballot and does not solicit the nomination nor declare his acceptance of the nomination within 10 days after the election the county central committee is not authorized to fill the vacancy. |
September 22, 1928 |
| 12- 367 |
A private fish pond for commercial purposes cannot be created by damming a natural stream. |
September 26, 1928 |
| 12- 368 |
One who enters into the state with a motor truck for the purpose of engaging in business therein is not a temporary resident or guest and is required to obtain a state license. Due to the temporary and seasonable nature of the occupation of hauling grain one engaged in that occupation is not required to come under the provisions of chapter 154, laws of 1923. |
October 8, 1928 |
| 12- 369 |
Damages caused to adjoining property by the construction of a highway which is a damage to the property itself and not a mere infringement of the owner's personal pleasure or enjoyment is a damage incidental to the construction of the highway and the state highway commission has authority to pay for the same under the provisions of section 1797 R.C.M. 1921. |
October 13, 1928 |
| 12- 371 |
Where the envelope containing an absent voter's ballot is not properly sealed this is a wrongful act of an election official and not of the elector and the ballot should be received. The words "official ballot" may be stamped upon an absent voter's ballot before it is deposited by the election judges if it corresponds to the number certified to them by the county clerk. |
October 26, 1928 |
| 12- 372 |
Where a teacher who was teaching in the state when the retirement act went into effect failed to accept its provisions by January 1, 1916, she may not thereafter do so until the time limit has been extended. |
November 13, 1928 |
| 12- 374 |
In making an arrest under a warrant a sheriff is entitled to actual expenses only and in computing the expense the sheriff should be allowed 12 1/2c per mile when travel is by automobile, and whatever other additional expense was actually incurred. |
November 13, 1928 |
| 12- 375 |
A state examiner appearing as a witness in the district court in a criminal prosecution on behalf of the county is entitled to actual expenses only. |
November 13, 1928 |
| 12- 376 |
Building and loan associations have no power to create reserve funds under Montana statutes governing same. |
November 13, 1928 |
| 12- 377 |
The maximum salary that can be paid a deputy in counties of the fourth class is 80% of the salary of the officer under whom he is serving. The salary of the clerk of court is not changed by the change of the classification of a county during his term of office. |
November 16, 1928 |
| 12- 378 |
Claims for personal damage sustained by individuals through negligence of state highway employees cannot be considered by the state highway commission but claimants must look to the legislature for any relief against the state to which they feel they are entitled. |
November 28, 1928 |
| 12- 379 |
The county treasurer and not the assessor is the proper officer to collect poll taxes. |
November 28, 1928 |
| 12- 381 |
Credit of a corporation domiciled outside the state of Montana are not taxable in Montana. |
November 28, 1928 |
| 12- 381 |
The consumer of gasoline who has paid the taxes to a dealer is not entitled to a refund when the gasoline is used for agricultural purposes when the dealer has failed to pay the taxes to the state of Montana. |
November 28, 1928 |