Attorney General’s Opinions

Volume 09

Page Held  
09- 2 A law providing for borrowing two million dollars on treasury notes of the State for the purpose of paying outstanding and accruing claims against the General Fund, and for the retirement of such treasury notes with moneys from the collection of taxes already levied within two years of the issuance of the treasury notes, is valid and effective without submission to a vote of the people, under the constitutional requirement that "no debt or liability shall be created which shall singly, or in the aggregate with any existing debt or liability, exceed the sum of $1000,000.00," unless the law authorizing the same shall have been submitted to a vote of the people.  
09- 3 Salaries of all county officers, except county treasurers, commence on the first Monday of January when they take the official oath and assume the duties of office. Outgoing officers are entitled to salary for the days in January preceding the first Monday.  
09- 4 Funds belonging to the Firemen's Relief Association of a city cannot be expended for a fire-alarm. Accruing interest on funds belonging to Firemen's Relief Association should be credited to and added to the said fund.  
09- 6 A State bank under the laws of Montana has no power to become a surety on a bond.  
09- 7 Under the provisions of Section 3108 of the Revised Codes of 1907 (Sec. 4832, Revised Codes of 1921), the County Auditor is required to make the examinations therein provided for within fifteen days next preceding each regular meeting of the Board of County Commissioners, and to report the result of his examination to the Board of County Commissioners at their regular meetings.  
09- 9 The Board of County Commissioners has no authority to select or appoint deputies that have been allowed to a county officer. The privilege of selection and appointment rests with the officer who is allowed the deputies.  
09- 11 The license tax provided for by Chapter 156 of the Laws of 1921 is not a tax upon Federal agencies, and does not apply to them or interfere with the instrumentalities of the Federal Government as to gasoline purchased by them.  
09- 14 The State Board of Hail Insurance has no power to borrow money for the purpose of funding outstanding warrants. The borrowing power conferred by an Act of the 17th Legislative Assembly grants the Board power to borrow money to meet hail losses in the current year only.  
09- 16 The duty of supervising construction of State highways, built under Federal aid project by the Board of County Commissioners, on a day labor or force account basis, is upon the State Highway Commission and cannot be delegated to a Board of County Commissioners so as to release said State Highway Commission from responsibility for improper or illegal construction. The employment of a superintendent of construction by a Board of County Commissioners on a cost-plus basis is not authorized by law, but the responsibility therefor is upon the Board of County Commissioners and not upon the State Highway Commission.  
09- 18 Funding bonds cannot be issued and exchanged for any outstanding warrants that are not a general liability on all the property in the county, without first receiving authority so to do by vote of the electors of the county. Funding bonds cannot be sold for the purpose of paying off outstanding warrants of any kind, without a vote of the electors of the county.  
09- 20 The County Treasurer is required to collect interest at one per cent per month on delinquent taxes from November 30, 1920, to the date taxes are paid, when such taxes are paid prior to October 1, 1921, under the provisions of Chapter 2 of the Laws of the 17th Legislative Assembly.  
09- 21 The Board of County Commissioners and the State Highway Commission have no power to change a highway for which bonds have been voted by the electors of a county without the consent of such electors, whenever such change amounts to more than a local alteration for the betterment or shortening of the proposed highway.  
09- 22 The term "loans or obligations," as used in Subdivision 1 of Section 1, Chapter 6, 16th Extraordinary Session Laws, means "money loaned by decedent to be repaid or debts due decedent," and such loans or obligations are subject to the transfer tax provided for in said Chapter 6.  
09- 24 The failure to file an official bond with the County Treasurer within the time specified by law does not render the office vacant, when the bond was recorded in the office of County Clerk and Recorder and deposited with the County Treasurer for filing.  
09- 26 School taxes should be levied upon property according to the rate in the district in which the property is located on the date of the levy by the Board of County Commissioners. In case of an excessive levy according to the rate prevailing in the wrong district, the portion thereof representing the amount according to the rate of the levy in the district in which the levy should have been made should be transferred to that district and the balance refunded to the taxpayer.  
09- 28 In order to secure a license to practice chiropractic, it is necessary under the provisions of Section 4 of the Initiative Bill passed November 5, 1918, for an applicant to possess a diploma from a legally chartered school of chiropractic.  
09- 29 The State Highway Commissioner is the executive head of the State Highway Commission and the proper official to sign contracts awarded by the Commission. The State Highway Commissioner cannot be delegated by the State Highway Commission with the discretionary powers of accepting and executing contracts with the United State Government, but all such contracts must be accepted by the State Highway Commission, and the State Highway Commissioner is authorized to sign and execute such contracts and agreements after the same have been accepted.  
09- 30 A county, which did not lose territory in the creation of a new county or counties between January 1, 1919, and the date of the first regular meeting of the Board of County Commissioners in September, 1920, could not be reclassified prior to the corresponding meeting of 1922. A county, losing territory in the creation of a new county at a date subsequent to the date of the first regular meeting of the Board of County Commissioners in September, 1920, cannot be reclassified thereafter, but must retain the classification it had at such date until the reclassification at the proper time in 1922.  
09- 32 Chapter 216 of 17th Sesson Laws does not give the Commissioner of Agriculture power to establish free employment offices in cities of the first and second class by executive order.  
09- 33 In the event of a tie vote for election of school trustees, a vacancy exists and the County Superintendent of Schools should appoint someone in the district qualified to fill the vacancy.  
09- 34 By Chapter 97 of the Laws of 1921 it is contemplated that the indebtedness of a school district must already have been incurred and must be in the form of outstanding warrants before bonds may be issued. The issuance of warrants prior to incurring an indebtedness and then funding them would be improper under the provisions of said chapter. The issuance of warrants except for an indebtedness already incurred is not authorized by law. It would be improper to include both present indebtedness and indebtedness yet to be incurred in one resolution for the issuance of bonds under the provisions of Chapter 97 of the Laws of 1921.  
09- 36-1 County warrants may not be accepted by the Clerk of the Court and turned over to the County Treasurer in lieu of fees collected by the Clerk of the Court.  
09- 36-2 The Board of County Commissioners may in their discretion refuse to appoint road supervisors and leave the offices vacant. The members of the Board of County Commissioners are not authorized to take charge of work on public highways and receive compensation therefor.  
09- 38 A regulation requiring all orchards infested with codling moth situated in a described locality to be sprayed twice with arsenate of lead, 3 pounds to 100 gallons of water, with a pump capable of developing 200 pounds pressure, and under the direction of an authorized inspector of the Department of Agriculture, held to be enforceable on condition that 3 pounds of arsenate of lead to 100 gallons of water is a reasonably spray and subject to the condition that application by a pump, capable of developing 200 pounds pressure, and under the direction of an authorized inspector of the Department of Agriculture, is likewise reasonable.  
09- 41 The Clerk of Court must deposit all funds received by him from "deposits in court" with the County Treasurer. The county is not entitled to the interest accruing on such funds.  
09- 43 An elevator company buying grain upon which the county holds a seed grain lien duly recorded and paying the money to a bank, and the bank to whom it is paid, are both liable in an action in conversion, particularly if they have actual knowledge of the lien of the county.  
09- 45 Assessed valuation rather than the taxable valuation should be the basis of determining the limitations of bond issued of school districts. The expressions "value of taxable property" and "assessed valuation," as determined by our Supreme Court, mean the same thing.  
09- 46 The marriage license, with a certificate indorsed thereon by the person solemnizing the marriage, should be recorded by the Clerk of Court and thereafter delivered to the contracting parties.  
09- 48 In computing the amount of the license tax for an insurance company for the year 1921, the allowances and deductions provided for in Chapter 258 of the Laws of 1921 should be applied to the returns of the business transacted by such company for the year ending December 31, 1920.  
09- 49 The salary of a County Clerk and Recorder may not be increased during the tenure of the incumbent.  
09- 50 A defendant accused of a misdemeanor committed in this State, he having afterwards left this jurisdiction, is subject to extradition.  
09- 51 An application for State hail insurance by the vendee under a contract for the sale of real estate should be controlled by Section 5, Chapter 169, 15th Session Laws, and treated in the same manner as a tenant's application. If the record owner of land does not agree to such insurance tax, it cannot be collected against the land where the contract for sale is not completed. The Assessor should examine the records, and in cases where applicant for insurance is not the record owner of the land, he should proceed under the law as provided for tenants.  
09- 53 Section 6828, Revised Codes of 1907, refers to townships created by Boards of County Commissioners under Section 2894, Revised Codes of 1907, and not townships of United States Government survey.  
09- 54-1 Section 11, Chapter 156, 17th Session Laws, refers to gasoline or distillate sold by dealers in Montana to residents of Canada or the States for the purpose of resale or trade and not for the personal use of the customer. All gasoline and distillate when sold to such foreign customers for personal use should be included by the dealer in his report and tax paid thereon.  
09- 54-2 The interest collected on delinquent hail insurance levies belongs to the Hail Insurance Fund, and should be remitted by County Treasurers, as collected, to the State Treasurer for credit to the Hail Insurance Fund.  
09- 55 It is a discretionary matter with the County Attorney as to whether he will prepare the petitions for the organization of improvement districts under the provisions of Chapter 156 of the Laws of 1917 and Chapter 67 of the Laws of 1919, there being no law specifically directing him so to do.  
09- 56 An Act appropriating money for the maintenance of certain executive and judicial departments of the State and containing the following provision: "For the administration of oil inspection laws to be paid from the Oil Inspection Fund, $8,935.00," constitutes an appropriation of money. There being no money in the fund known as the "Gasoline Inspection Fund," an appropriation from the same will be construed as an appropriation from the General Fund, and a transfer of the above amount from the General Fund to the Oil Inspection Fund should be made and the money disbursed as provided in Chapter 203 of the Laws of 1919.  
09- 58 Taxes assessed and collected upon migratory cattle ranging upon property situated in four different school districts should be apportioned to that particular school district in which the residence of the owner of the cattle is situated.  
09- 59 Money loaned under Chapter 19 of the Laws of the Extraordinary Session of 1918 for seed grain and extended as taxes becomes delinquent as such, and the penalty applies in the same manner as to other delinquent taxes. If, however, the loan was extended and the amount not extended as a tax, it would merely be subject to the interest charge of 7 per cent.  
09- 61 Money from the Interest and Income Fund of the State School of Mines may not be applied by the State Board of Examiners to building purposes. The State Board of Examiners has no authority to authorize the payment of claims on account of construction work on the Metallurgical Building from the Interest and Income Fund of the State School of Mines, the same to be reimbursed or replaced from the proceeds of the sale of the State Educational bonds authorized by Initiative Measure No. 19.  
09- 65 There is no discretion vested in the Board of County Commissioners of Sheridan and Daniels Counties relative to adopting or rejecting the report of the Board of Commissioners appointed by the Governor to apportion the indebtedness between the two counties, either in whole or in part. The report of the Board of Commissioners appointed by the Governor is final, if arrived at according to law, and cannot be changed by agreement between the counties. If either county is dissatisfied with the result, mandamus is the remedy to compel the Board to reassemble and make the apportionment as required by Chapter 226 of the Laws of 1919.  
09- 66 The Board of Trustees of a rural school district retain control of money after apportionment to the several sub-districts and while in the possession of the sub-districts, and may reapportion the funds where one district has received more and another less than is necessary to furnish reasonable school facilities for the school year in the particular district.  
09- 70 The articles of association containing the matters referred to in the opinion constitute the association an investment company, and as such it should have a minimum of $100,000 subscribed as paid up in cash before making application to the State Superintendent of Banks for a certificate to do a banking business.  
09- 73 The licenses tax provided for by Chapter 156 of the Laws of 1921 for the first quarter of the year 1921 should be computed upon the entire sales made during the quarter ending March 31, 1921, even though the law was not passed and approved until March 5, 1921.  
09- 78 The payment made by a street railway company for a percentage of the cost of a county bridge should be credited to the County Bridge Fund rather than the Sinking Fund.  
09- 79 The duty of the State Examiner to examine books and records of incorporated cities and towns is mandatory and cannot be dispensed with. The State Examiner has the same power to regulate the keeping of books and accounts of incorporated cities and towns as applies to State and county officers. The State Examiner has the same authority to enforce his regulations relative to the keeping of books and accounts in incorporated cities and towns as is given him over State and count officers, and may enforce obedience thereto in the same manner as provided in Section 212, Revised Codes of 1907.  
09- 82 The State Auditor has no authority to draw a warrant to pay a claim where no appropriation has been made for that purpose. The State Auditor has no authority to draw a warrant on an exhausted fund.  
09- 83 An exclusive dealer in automobile accessories is held to mean a dealer who handles automobile accessories, either soley or as a substantial part of his business, but exclusive of motor vehicles or motor-cycles. A dealer is motor vehicles who also handles motor-cycles and automobile accessories is not obliged to pay the fee required of a dealer in motor-cycles and automobile accessories, but is obliged merely to pay the fee required of the higher class dealer under the statute.  
09- 84 County warrants must be paid in the order of presentation to the Treasurer. If the fund is insufficient to pay any warrant it must be registered upon presentation. Any unregistered warrant issued subsequently to those registered should not be paid before those already registered.  
09- 85 A Board of County Commissioners may not reclassify a county which has not lost territory from the creation of a new county until the regular meeting of the County Commissioners in September, 1922.  
09- 86 The Department of Agriculture should require each surety on a personal bond, where there are only two, to justify in the full amount of the bond. Where there are three or more sureties on such a bond, each may justify in an amount less than the amount of the bond providing the totals of the justifications equal a sum twice that of the bond.  
09- 87 The trustees of a school district have no power or authority to invest funds of the school district except in the case of a surplus of $1,000 or more accumulated in a sinking fund. The Board, however, has authority to buy back the bond issue at not exceeding par.  
09- 89 The State Board of Examiners and the State Board of Education may in their discretion employ the proceeds of sales of educational bonds for the purchase of a building with the lot upon which it is situtated, when adapted to University purposes, in lieu of the construction of a new building.  
09- 92 A decrease in the capital stock of a foreign corporation is an alteration or amendment of the articles of incorporation contemplated by Chapter 264 of the Laws of 1921. A duly authenticated copy of such amendment or alteration should be filed in the office of the Secretary of State after its adoption by the corporation, and a certificate of decrease certified to by the Secretary of State of the domicile of the corporation is not sufficient.  
09- 93 County road bonds may be issued direct to a contractor in payment of work done on a road contract providing that the same are issued in conformity with the requirements of Sections 2907 and 2908 of the Revised Codes of 1907, and providing further that they are not disposed of at less than par.  
09- 96 The filing of a petition for an order allowing the receiver of a bank to sell personal property is the commencement of a proceeding within the meaning of the statute, and the Clerk of the District Court should collect a filing fee of $5 therefor. The filing of successive petitions for the sale of property constitutes steps in the same proceeding, and only one fee should be charged by the Clerk of the Court.  
09- 97 A County Clerk and Recorder who resigns his office and is thereupon reappointed to fill the vacancy thus created is not entitled to the increase of salary provided for such officers by Chapter 151 of the Laws of the 17th Legislative Assembly.  
09- 99 The action of the outgoing Board of Trustees in employing teachers for the ensuing year, in the absence of any fraud or irregularity in the proceedings, is valid and not affected by the fact that they are about to retire from office.  
09- 101 The Department of Agriculture , Labor and Industry is vested with the supervisory control over the poultry industry by Chapter 184 of the Laws of the 17th Legislative Assembly. The health officers are given authority under this law to enforce the Egg Marketing Law. The Department of Agriculture, Labor and Industry has the general supervision and charge of the grading of hay in Montana. Private citizens have the right, and it is their duty, to swear to a complaint for any violation of the law, regardless of whether someone is specially chargeable with the duty of enforcing the law in question. The duty of prosecuting for the violation of all laws rests upon the respective county attorneys.  
09- 103 An osteopath regularly licensed as such cannot lawfully practice optometry in this State without first obtaining a certificate of registration or license as provided by Sections 1607 to 1621, inclusive, of the Revised Codes of 1907, as amended by Chapter 128 of the Laws of 1917.  
09- 105 Not more than 50 game fish should be taken in one day irrespective of their weight. Not more than 25 pounds of fish gross should be taken in one day irrespective of the number.  
09- 106 Chapter 3 of the Extraordinary Session Laws of 1921 construed not to require a license tax upon coal shipped from another State when consigned directly to the consumer in the original package.  
09- 108 The mortgagee of land upon which both the general taxes and the seed grain lien extended as a tax are delinquent has the right to have the two segregated, and may pay the former without paying the latter, and the County Treasurer may accept such payment.  
09- 111 County Commissioners have no authority to make a contract to pay a commission or any amount directly or indirectly to the purchase of its bonds for acting as fiscal agent in connection with the purchase of the bonds, required by law to be sold at not less than par. The County Commissioners have no authority to make any collateral agreement whereby the net amount paid by the purchaser and received by the county would be less than the par value of the bonds and accrued interest. Any such agreement made by the County Commissioners would be void as effecting indirectly as discount of the bonds.  
09- 115 A Board of County Commissioners may properly extend the time for receiving bids for the sale of road bonds when they have been properly advertised for bids and no bids are received.  
09- 117 The Board of County Commissioners, sitting as a Board of Equalization, may reclassify any land that has an incorrect classification, either upon its own initiative or upon protest by the land owner and appropriate proceedings for hearing and investigating the same.  
09- 119 The duty of computing the percentage of the assessed valuation to be used for the purpose of taxation, as provided in Chapter 51 of the Laws of 1919, devolves upon the County Clerk and Recorder and not upon the County Assessor.  
09- 120 A county officer is not entitled to receive interest on back salary when the delay in the payment of the salary was not due to any fault of the county, but was occasioned by an election contest, the purpose of which was to determine who was entitled to the office.  
09- 122 The use of the word "bankers" in the name "Bankers Oil Syndicate," under the facts stated in the opinion, is not prohibited by Chapter 89 of the Laws of 1915.  
09- 124 The term "crossing," as used in Chapter 148 of the Laws of 1919, making it the duty of railroad companies "to construct and thereafter maintain, in proper condition, a good and safe crossing," includes the approaches.  
09- 125 It is the duty of the County Treasurer to register Irrigation District warrants when there are insufficient funds on hand to pay them, in the same manner that he registers school district warrants.  
09- 126 The 1 per cent limitation that may be levied on the taxable property in a year under Chapter 27 of the Laws of 1919 should be calculated upon the full cash value or assessed valuation, and not upon the percentages of that value provided by Chapter 51 of the Laws of 1919.  
09- 130 The State Highway Commission may enforce the clause in a contract between the Commission and a contractor in which the contractor assumes liability for damage resulting from natural causes. The State Highway Commission may not waive the enforcement of a clause in its contract with a contractor to the effect that the contractor assumes liability for damage resulting from natural causes.  
09- 134 The Clerk of the District Court must record an order of sale and sheriff's return on foreclosure sale of real estate. The Clerk of the Court is not permitted to make a charge for recording the above mentioned papers.  
09- 135 Privately operated cars, though used for transportation purposes within the boundaries of Glacier National Park, come within the provisions of Chapter 199 of the Laws of 1921, and are required to be licensed.  
09- 136 Chapter 251 of the Laws of 1921 makes it mandatory upon counties having a population of over 30,000 inhabitants to establish the detention home provided for therein. Warrants in payment of the compensation and maintenance of the home should be drawn on the County Treasurer in the same manner as other warrants are drawn.  
09- 138 The lien of personal property tax of a mortgagor does not attach to real estate, the foreclosure sale of which was had prior to the first Monday of March of the year upon which the personal property tax was levied.  
09- 140 The lessee of a mining claim is liable for the net proceeds tax on his part of the output of the mine as provided in Chapter 237 of the Laws of the 17th Legislative Assembly, and is permitted to show as a deduction the royalty he pays to the owner. The lessor, or owner, should be assessed for the net proceeds tax on the royalties he receives from the lessee. Both the lessor and lessee should render a net proceeds statement. The lessor or owner of a mine is liable to a metals license tax under Chapter 200 of the Laws of the 17th Legislative Assembly, upon the royalties he receives from the lessee, and the lessee is liable for a like tax upon his part of the output of the mine, and both should pay the license fee of $1. The lessee is entitled to make the same deductions in his report under Chapter 200 as are allowed under Chapter 237.  
09- 143 Section 3005 of Chapter 88 of the Laws of 1913 construed to require that only public bonds and obligations may be taken by the County Commissioners to be pledged as security for deposits by depository banks. County Commissioners may require a depository bank to furnish either the entire security demanded in the form of an indemnity bond or in the form of public bonds or other securities, or they may require part of such security to be in the form of an indemnity bond and the remaining portion in the form of public bonds or other public security.  
09- 145 Money in the Bridge Fund may not be applied to any other purpose or be transferred to any other fund except in the case of a surplus.  
09- 148 A sinking fund may not be used for any other purpose than that provided by law, namely, that of taking up the outstanding bonds for which the sinking fund was established, or in investment in interest-bearing bonds of the United States or the State of Montana. Moneys in the sinking fund of a school district may not be invested in bonds of the district, other than outstanding bonds of the issue for the redemption of which the sinking fund was created.  
09- 150 The County Treasurer has no discretion to proceed against personal property for the enforcement of the collection of taxes levied against the owner until after the receipt of the report of the Assessor as provided in Section 2683 of the Revised Codes of 1907. Upon receiving the report of the Assessor as provided in the above mentioned section, the County Treasurer may proceed to seize and sell personal property as provided in Section 2684 of the Revised Codes, notwithstanding that real estate is also liable therefor.  
09- 151 A brokerage charge in connection with the payment of interest upon county bonds is not a proper charge against the county, and the county has no authority to pay the same.  
09- 153 The property of fraternal organizations is subject to taxation.  
09- 154 Property of counties is exempt from taxation.  
09- 155 A merchant, engaged in general lines of merchandising and carrying only a few isolated articles classed as accessories, where business done in accessories constitutes only a small and inconsiderable part of his total business, is not an exclusive dealer in accessories within the meaning of Chapter 199 of the Laws of 1921, and is not required to pay the license fee therein provided for.  
09- 156 Upon the creation of a new county, it must pay its ratable proportion of all interest that the old county was liable for at the time the new county was formed.  
09- 157 The basis of payment for cattle slaughtered on August 3, 1921, is the minimum assessed valuation for such cattle according to the assessment roll of 1920.  
09- 159 There is no limitation upon the amount of taxes that may be levied for the maintenance and operation of rural school districts.  
09- 160 A school district may not be created out of a joint district, and no distribution of funds can be made.  
09- 161 Under the provisions of Chapter 190 of the Laws of the 17th Legislative Assembly, the County High School Board should, at the regular January meeting, fill by election any vacancy that may result from the retirement of any officer, and the officer this elected should hold office for the unexpired term, or until the regular April meeting when the election of officers for the year is held.  
09- 162 A County Clerk, who accepts a check in payment of a recording fee and records the papers, and which check is later dishonored, is liable to the county for the amount of the recording fee.  
09- 164 An election held for the purpose of voting upon school bonds does not necessitate the closing of the registration books for 45 days under Chapter 97 of the Laws of 1919. A person making an affidavit that he is a qualified registered elector and that he is assessed upon property, either real or personal, located within the school district, and that his name appears upon the assessment roll for the year preceding the election, is entitled to vote at such election.  
09- 165 The Board of County Commissioners of a county have no power to waive the priority of a seed grain lien for any purpose or to compromise the same.  
09- 166 The law requires that the City Treasurer, City Clerk and City Marshal shall furnish bonds in an amount to be fixed by ordinance. Other city officers are not required to furnish bonds unless the ordinance so provides. The statute requiring a City Treasurer, City Clerk and City Marshal to furnish bonds is mandatory, and, if an ordinance has not been adopted fixing the amount of their bonds, it is the duty of the City Council to fix the amount thereof and of the officers to furnish such bonds.  
09- 167 A person appointed to fill the vacancy of one elected to the office of Clerk of the District Court at the general election in November, 1920, holds until the first Monday of January, 1923.  
09- 168 A fee of 50 cents should be charged by the County Clerk and Recorder for filing an affidavit of cattle slaughtered.  
09- 169 A County Treasurer should not keep in the fund for "current business" more money than is reasonably necessary for such purposes. The sum of $30,000 is an extraordinarily large sum to be kept by the County Treasurer for "current business." A County Treasurer must deposit all of the public money in his possession, except the fund for "current business," and collect 2 1/2 per cent interest thereon upon the daily balances. A County Treasurer may not deposit his "current business" fund in a bank without collecting interest thereon.  
09- 171 A person, operating and selling goods from an automobile, under the facts appearing in the opinion, is required to procure an itinerant vendor's license under Chapter 110 of the Laws of 1911, and to pay a license fee of $100 per quarter.  
09- 173 The Clerk of the District Court is not authorized to make any charge for the filing of a statement of dissolution of a corporation, but is authorized to make a charge of 50 cents for certifying to the copy of the statement required to be filed in the office of the Secretary of State under Section 3 of Chapter 119 of the Laws of 1919.  
09- 174 The County Treasurer may receive the amount of general taxes without at the same time requiring payment of irrigation taxes or hail insurance taxes.  
09- 175 A county is not liable for any part of the costs incurred by plaintiff suing in forma pauperis under Section 7176 of the Revised Codes of 1907.  
09- 177 A clerk of the Justice of the Peace is his employee, and the law does not permit him to practice law before such Justice of the Peace. The clerk of the Justice of the Peace is not permitted to charge or collect any fee, except such as the law permits the Justice of the Peace to collect.  
09- 178 Under the facts appearing in the opinion, the funds referred to therein were not subject to division between the various District High Schools, but constituted a part of the assets of Fergus County and should have been taken into consideration on the settlement between the counties.  
09- 182 Chapter 104 of the Laws of the 17th Legislative Assembly, providing that no election for the issuance of bonds of any school district shall be called except upon petition signed by a specified number of qualified registered electors who are taxpayers upon property within the school district, and whose names appear upon the assessment roll for the year next preceding the election, is not in conflict with Section 2 of Article IX of the Constitution, which provides the qualifications of electors, and is not in conflict with Section 10 of Article IX of the Constitution, treating of the same question.  
09- 186 The delinquent tax-list should be published in the newspaper under contract with the County Commissioners to do the printing for the county. The form in which the delinquent tax-list is to be published is prescribed by Section 2629 of the Revised Codes of 1907.  
09- 187 The Board of County Commissioners are without authority to make expenditures for the employment of an expert to educate dry land farmers, except upon and in pursuance of a memorandum of agreement between the Board of County Commissioners, County Farm Bureau and the Montana State College of Agriculture and Mechanic Arts, as provided in Chapter 13 of the Laws of 1919.  
09- 188 National banks may deposit with the State Treasurer, United States, State, county, school district or municipal bonds as security for State money deposited in such national banks.  
09- 190 Chapter 91 of the Laws of 1917 construed to mean that firemen of cities of the first and second classes may not be required to remain in attendance and subject to call for duty longer than fourteen out of every twenty-four hours of the day except in case of necessity.  
09- 192 An employer is not authorized by law to charge a commission for collecting poll taxes from his employees.  
09- 193 Proceeds of bonds issued for the construction of highways may not be applied in taking up road warrants outstanding at the time that the election was held.  
09- 194 If there is no receipt accompanying a chattel mortgage in conformity with the requirements of Chapter 183 of the Laws of 1919, the County Clerk and Recorder must refuse to file the same as a chattel mortgage.  
09- 195 The legality of a license tax upon billiard-tables imposed by city ordinance depends upon whether the tax is necessary for regulatory purposes. If the amount raised by means of the license is reasonably necessary for regulatory purposes and is in fact expended for regulatory purposes, then the ordinance imposing the license fee is valid.  
09- 197 The County Commissioners may expend county money in exterminating gophers on unoccupied State land lying within the county, but there is no provision of law authorizing the State of Montana, through the State Board of Land Commissioners, to expend money for that purpose.  
09- 198 A City Treasurer receiving money under the provisions of Section 4017 of the Revised Codes of 1907 must turn the same over to the treasurer of the relief association organized under Chapter 129 of the Laws of 1911, as amended by Chapter 49 of the Laws of 1915.  
09- 199 Chapter 129 of the Laws of 1911 held not to repeal Sections 3337 and 3341 of the Revised Codes of 1907. The city administration has no power to compel the Fire Department Relief Association to return its fund to the City Treasurer. The members of the Relief Association, with the consent of the Council of the city, may dissolve the association and return the funds thereof to the City Treasurer, but such funds cannot be so returned without a dissolution of the Relief Association.  
09- 202 The County Commissioners may collect mileage only once each way for each session. The County Commissioners are vested with a great deal on discretion in connection with the calling of special meetings. They may not, however, hold such sessions in such a manner as to constitute a continuous session and collect mileage for each trip, and they may not call a greater number of separate meetings than the requirements of public business demand.  
09- 203 The County Surveyor is entitled to receive the sum of $8 per day and actual expenses for all work performed for the county under the direction of the Board of County Commissioners pursuant to Chapter 50 of the Laws of 1919 and Chapter 15 of the Laws of the Extraordinary session of 1919, and 47 per day for all work performed under the provisions of Sections 3057 to 3061, inclusive, Revised Codes of 1907. The County Surveyor, if ordered by the Board of County Commissioners to attend any meeting of the Board of Commissioners for the purpose of consultation in connection with official business of the county, is entitled to $8 per day and actual expenses.  
09- 206 Subdivision 6 of Section 419 of the Revised Codes of 1907, as amended by Chapter 8 of the Laws of 1921, construed not to apply to the resignation of a Trustee of a school district, and that the resignation of a School Trustee should be filed with the Clerk of the School Board. The Clerk should immediately notify the County Superintendent that a vacancy exists by reason of the resignation.  
09- 208 The buildings upon a railroad right of way are real property within the meaning of Section 2501 of the Revised Codes of 1907, and a tax thereon constitutes a lien upon the improvements by virtue of Section 2602 of the Revised Codes of 1907, and purchasers of the property take the same subject to the lien for unpaid taxes.  
09- 209 Chapter 3 of the Extraordinary Session Laws of 1921 construed to require each person engaged in the business referred to in the Act to pay the $1 license fee and to procure a license under the Act, and the fact that the entire term of the license issued under the Act of 1911 had not yet expired will not entitle the holder of such license to continue to do business by virtue of the same under the Act of 1921.  
09- 212 A person elected to the office of County Treasurer upon the creation of a new county, and thereafter elected at the next general election, is ineligible for re-election for another succeeding term for the reason that he would be holding office for more than two consecutive terms, contrary to Section 5 of Article XVI of the Constitution.  
09- 213 A City Alderman cannot hold the office of City Health Officer under appointment from the Mayor for the reason that the two offices are incompatible.  
09- 215 A County High School Board has no authority to donate or expend school funds for the purpose of inducing outside students to attend.  
09- 217 The Treasurer of a city of the third class that has provided by ordinance for the collection of its own taxes, has the same powers for collecting municipal taxes as Treasurers of cities of the first and second classes and as that possessed by County Treasurers in collecting county taxes.  
09- 219 Chapter 216 of the Laws of 1921 construed to require the American Society of Equity, negotiating sales of grain for a commission, to take out a license and furnish bond as provided by the Act.  
09- 221 Section 7290 of the Revised Codes of 1907 construed not to grant the right of a mechanic's lien to a farm-hand in connection with ordinary farming operations, such as heading grain, plowing, irrigating and putting up hay.  
09- 222 The Board of Trustees of a school district is without authority to pay an additional 4 per cent interest over and above the 6 per cent payable upon school district warrants for the purpose of raising the interest rate to 10 per cent.  
09- 224 Persons under the age of21 years taking post-graduate work in accredited High School classes are to be counted in computing the attendance for the purpose of ascertaining the pro rata share of such High School to the High School tax.  
09- 226 The expense for maintenance of drug addicts committed to the County Hospital by the Judge of the District Court is to be borne from the funds appropriated for the expense of the Montana State Hospital when it is ordered by the court that their maintenance is to be at the expense of the State.  
09- 228 The proceeds of sale of County High School buildings should be paid into the general fund of the county.  
09- 229 County high school boards are not authorized to charge fees for attendance in certain courses to cover the cost of materials.  
09- 230 If loose-leaf books cannot be purchased by the County Commissioners of a county at the prices referred to in Chapter 71 of the Laws of 1917, they may not be purchased at all.  
09- 231 The Trustees of a School Board have no authority to pay for the board and lodging of pupils attending outside of the district in lieu of paying for transportation.  
09- 234 The Board of County Commissioners are vested with discretion in regard to incurring indebtedness for road purposes and issuing warrants therefor in anticipation of the collection of taxes levied for the current year. It is the duty of the Board of County Commissioners to pass upon all claims presented at the session of the Board next after the claim is presented. There is no statutory provision requiring one claim to be audited and passed upon prior to another.  
09- 236 Upon the division of a school district the indebtedness represented by outstanding warrants should be divided on the basis of the assessed valuation between the two portions of the old district.  
09- 237 Chapter 204 of the Laws of 1921 does not give the County Commissioners power to change the compensation of regular deputies as fixed by Chapter 222 of the Laws of 1919, but their authority to fix compensation of deputies is limited to deputies employed temporarily.  
09- 240 Chapter 209 of the Laws of 1921 held to repeal, by implication, Section 2108 of the Revised Codes of 1907, so as to allow the Board of County Commissioners to reduce the amount of levy fixed by the County High School Board.  
09- 243 A Trustee of a school district is not permitted to draw pay for the transportation of his own children to school.  
09- 245 Lands lying contiguous and adjacent to a herd district may be included within the district providing the lands comprise a continuous area or block. The possessor of lands who is not the owner thereof may take steps to have the same included within a herd district. Lands may not be embraced within a herd district except upon the petition of the owner or possessor. They may not be included without any petition.  
09- 248 The County Commissioners of a county are required to allow a sufficient sum to insure decent interment not to exceed $150 for the burial of all honorably discharged soldiers, sailors, marines or nurses who shall have served in the Army, Navy, Marine Corps, or Army Nurse Corps of the United States, and who are residents of such county at the time of their death, regardless of the financial condition of the deceased.  
09- 249 Section 241 of the Laws of 1921 construed not to give authority to the Board of School Trustees to pay expenses of teachers authorized, by resolution, to attend a meeting of the State Teachers' Association.  
09- 251 Chapter 209 of the Laws of 1921 construed to permit the payment of warrants, issued prior to July 1, 1921, out of taxes levied and paid into the fund against which such warrants are outstanding, whether included in the budget or not.  
09- 252 When at a meeting of stockholders of a bank there is a quorum present, but some of those present do not vote, and a motion is carried by less than a majority of the quorum, the motion is valid.  
09- 254 The Board of County Commissioners are not entitled to per diem, mileage or expenses in going out to view land for the purpose of adjusting differences in its classification pursuant to their authority under Chapter 239 of the Laws of the 17th Legislative Assembly.  
09- 256 Where a City Council consists of six Aldermen, four of whom are present at a legal meeting, a motion or resolution declaring the office of Councilman vacant by reason of the removal of the Councilman from the city is legally carried by a vote of three to one of the members present.  
09- 258 The Board of County Commissioners can, at any time prior to its adjournment as a Board of Equalization, reclassify lands that have been erroneously classified, but it has no power or authority to do so after adjournment as a Board of Equalization so as to change the assessment for that year. Taxes paid upon land erroneously classified, where no application was made to the Board of Equalization for a change in the classification, are not illegally or erroneously collected within the meaning of Section 2669 of the Revised Codes of 1907, and the County Commissioners may not refund any excess taxes collected by virtue of an incorrect classification.  
09- 264 A clause in a promissory note to the effect that the makers and endorsers jointly and severally waive the benefit of the homestead and exemption laws is null and void and of no force or effect.  
09- 267 A tax against the shares of stock in a national bank is not collectable from the receiver of an insolvent bank. Taxes upon the shares of capital stock of a national bank constitute a lien on the real estate of the owners of the shares of stock. The fact that a bank fails does not establish the worthlessness of the shares of stock on the first Monday in March, and therefore the taxes should not be refunded by the Board of County Commissioners.  
09- 269 Chapter 238 of the Laws of 1921 construed to close only the northeast portion of Fergus County, lying within the angle formed by the township and range lines, to the shooting of deer.  
09- 271 A County High School is a county institution or agency within the meaning of Chapter 209 of the Laws of the 17th Legislative Assembly. County High School Boards may not issue warrants for maintenance and other purposes in excess of the amount fixed in their budget until such time as the Board of County Commissioners has determined that an emergency has arisen for allowing a greater sum to be expended, in which event additional warrants may be issued, provided the total does not exceed in the following year the amount of 5 mills on the dollar of the taxable property of the whole county.  
09- 273 A local school district may issue warrants up to the amount allowed by the Board of Trustees of the Rural School District as the budget of the local or sub-district and included in the tax levy, though the taxes are delinquent. Under Chapter 211 of the Laws of 1919, the Rural Board is not authorized to interfere in any way with local control in the sub-districts, except that they have supervision over the budget of the local district. The Rural District Board has no authority to order any district school closed when the full amount of the tax levied has not been expended.  
09- 275 A Board of County Commissioners is not authorized by law to employ a seed grain agent to handle collections.  
09- 277-1 A County Attorney has no power to employ a stenographer without the approval and direction of the Board of County Commissioners. The expense of stenographic work necessarily incurred by a County Attorney is a proper charge against the county to be allowed by the County Commissioners.  
09- 277-2 The certificate of authority from one abstracter to another may not be transferred. Any transfer of a surety or guaranty on an abstracter's bond must be approved by the District Judge of the county wherein the abstract company does business. Such transfer and approval should be treated by the State Treasurer as a new bond and certificate of surety issued accordingly.  
09- 278 The Board of County Commissioners have the right to select a new chairman at any time a majority of the Board so decide.  
09- 280-1 The cost of transcribing records and comparing and certifying the same must be paid by the new county rather than by the county from which the territory was taken.  
09- 280-2 Taxes collected from railroad companies on property situated within the boundaries of a new school district, and paid into the funds of the old after the creation of the new district, should be transferred to the new district by the County Treasurer upon order of the Board of County Commissioners.  
09- 281 A Board of County Commissioners, having failed to reclassify the County at the regular meeting in September, as provided in Section 2975 Revised Codes, may correct the error, and in good faith, reclassify at a meeting held in November following.  
09- 283 The traveling and other expenses of the Rural School District Board may not be paid out of the General Fund of the county, but must be charged to the rural school district.  
09- 284 By the clause "the aggregate amount of such warrants shall not exceed fifty per cent of such fund" appearing in Chapter 257 of the Laws of 1921, is meant that there shall not be expended for mothers' pensions more than one-half of the total Poor Fund, and that warrants may not be drawn or paid for the same so as at any time to exceed 50 per cent of the total Poor Fund actually collected at the time of drawing the warrants.  
09- 285 Chapter 105 of the Laws of 1921 held to repeal Section 1271 of the Revised Codes of 1921 in so far as the employment of a superintendent and instructors is concerned. The appointment of a superintendent by a Board of Trustees of a joint school district is binding upon the County High School Board.  
09- 288 The State Sanitarium must collect the road and poll taxes from employees when given notice as provided for by law.  
09- 289 The Registrar of Motor Vehicles is required to transmit the funds to which the various counties are entitled under Chapter 199 of the Laws of 1921, within a reasonable time after the receipt thereof, having regard to the time necessarily required to effect the transfer and allow a reasonable period for the collection of amounts sufficient to warrant their transmittal.  
09- 290 The Board of County Commissioners have no authority to sell county property except at public auction and at the time fixed by the published notice, except that the sale may be continued from day to day as long as necessary to sell all of the property.  
09- 293 The County Assessor has no authority to change the classification of land made under direction of the Board of County Commissioners, but he has the authority to fix the valuation upon the land as classified, subject to review by the County Board of Equalization.  
09- 296 Section 8368 of the Revised Codes of 1907 construed to authorize the Coroner to sign death certificates under certain circumstances. The County Coroner is not authorized to charge per diem for going to the place where he is called to investigate the cause of death without holding an inquest.  
09- 298 The County Clerk and Recorder should index assignments of royalties on oil lands both under "Assignment of Leases" and under "Deeds."  
09- 299 The Hennessy Mercantile Company, being organized to carry on a general mercantile, commercial and industrial business; to deal and trade in all kinds of real and personal property, goods, ware and merchandise; to acquire by purchase or otherwise, take, own, manage, deal in, sell, assign, transfer or otherwise dispose of real and personal property, is not a holding company such as to be exempt from the payment of the license tax under Chapter 79 of the Laws of 1917.  
09- 301 Section 2758 of the Revised Codes of 1907, requiring license to be paid for billiard tables, has not been repealed by Chapter 79 of the Laws of 1917.  
09- 302 Special meetings of the Board of County Commissioners can be called only upon giving five days' notice, and any special session of the commissioners without a call notice as required by law would not entitled the Commissioners to any per diem for attending the same. The Board of County Commissioners have no authority to superintend work on public highways and draw per diem therefor. The Board of County Commissioners are entitled to receive per diem and expenses for inspecting highways for the purpose of ascertaining whether the work has been properly completed. The Board of County Commissioners are not authorized to inspect the same highway every few days when such inspection is not necessary for the purpose of ascertaining whether the work has been properly competed.  
09- 304 When a petition for an election is filed signed by 30 per cent of the electors, qualified as required by Chapter 104 of the Laws of the 17th legislative Assembly, it is mandatory upon the Board of School Trustees to call an election.  
09- 305 Personal property cannot be held for the tax against the property when there is real estate in existence upon which the personal property tax is a lien.  
09- 307 A Sheriff cannot legally charge mileage for deputies that he takes with him to make an arrest.  
09- 308 Chapter 199 of the Laws of 1919 construed to prohibit the use of the words "Troco Nut Butter Company" on cartons or packages containing imitation butter for sale in this State, and not made entirely from milk fat.  
09- 309 The County Commissioners are without authority to furnish coal or fuel for the purpose of cooking food furnished to the prisoners by the Sheriff.  
09- 311 The State Treasurer is not obliged to continue the $500,000 bond furnished by him upon qualifying for the office, but may reduce it to $200,000 in accordance with the provisions of Chapter 229, Laws of 1921.  
09- 313 The court should make the proper order that the fund of an escheated estate be transmitted to the State Treasurer.  
09- 314 Money raised on the sale of a bond issue for the purpose of the "construction of necessary public highways" may not be expended by the Board of County Commissioners solely for maintenance and upkeep of old roads not included in a systematic improvement of a road system. A County Clerk may not refuse to draw the warrants when properly allowed and ordered paid by the Board of County Commissioners and approved by the Auditor.  
09- 319 A court stenographer, accompanying a judge of one judicial district into another judicial district for the purpose of taking testimony, is not entitled to per diem or mileage from any county of the latter district, unless the appointment of such stenographer became necessary because no stenographer was provided or available.  
09- 321 The Board of County Commissioners have no authority to accept anything but cash in payment for county property sold by public officers.  
09- 322 The State Highway Commission has authority to order the removal of telephone pole lines when such removal becomes necessary because of interference with proposed highway construction. The cost of making such removal must be borne by the telephone company.  
09- 326 The Board of School Trustees has no authority to use the sinking fund for the purpose of paying current expenses and the County Treasurer would not be authorized to transfer this fund to the general fund.  
09- 328 A certificate of purchase of State land may be devised by will or transmitted, under the laws of succession, to one already holding his full quota of State land. A person holding a certificate of purchase may quitclaim to a person who already holds his full quota of State land, and the latter may complete the purchase and obtain a patent, provided there was no express or implied agreement at the time of the sale by the State that the purchaser should convey to any particular person.  
09- 331 Chapter 124 of the Laws of 1917 construed to deny compensation to a Sheriff for services rendered in connection with the foreclosure of mortgages to the State, but to allow a Sheriff reimbursement for expenses incurred in performing such duties.  
09- 334 Upon a division of a school district, the whole amount of indebtedness consisting of outstanding bonds and outstanding warrants may be included in one bond issue, provided that the resolution authorizing the funding of the warrants fully sets out the division of the district and the distribution of the indebtedness, and also sets out the amount and character of the indebtedness represented by outstanding warrants and that represented by outstanding bonds, and the total amount of indebtedness assumed by reason of both warrant and bonded indebtedness.  
09- 335 Section 4377 of the Revised Codes of 1907 as amended by Chapter 176 of the Laws of 1921 construed to prohibit the Board of Railroad Commissioners from effecting a change in the classification resulting in an increase of freight rates without a notice and hearing as provided for in that section.  
09- 338 A mutual telephone company that does not conduct a commercial business or collect tolls, but which has a connection with a larger system that is a public utility, is not a public utility and is not subject to the supervision and regulation of the Public Service Commission under Chapter 52 of the Laws of 1913.  
09- 342 A County Assessor may not be allowed compensation from the county for services rendered in other departments for the same time as that for which he is drawing his salary.  
09- 345 The fact that property was assessed in the name of one not the true owner would not invalidate the assessment. A tax upon property creates a personal liability against the owner of the property. Upon the facts appearing in the opinion, the purchaser of property upon foreclosure sale is liable for the payment of the taxes thereon.  
09- 349 An ambulance fitted and adapted to carry the sick or wounded according to the customary methods in modern practice, and which furnished "speedy transportation of any one injured in the mine to his home, " complies with the requirement of Chapter 185 of the Laws of 1921, and constitutes an "ambulance of standard make or kind." The clause, requiring that every mine must provide for the "speedy transportation of anyone injured in the mine to his home," is mandatory upon all mines, including those employing less than 500 men. It is optional, however, with mines employing less than 500 men to join in providing an ambulance in lieu of making other arrangements for the "speedy transportation of anyone injured in such mine to his home."  
09- 351 The Sheriff is limited to the collection of one dollar for all services in advertising property for sale by posting the three notices and publishing in a newspaper, as provided in Section 4918 of the Revised Codes of 1921.  
09- 352 Chapter 262 of the Laws of 1921 construed not to require a farmer, whose principal business is not that of butter-making, and who does not conduct a dairy but who incidentally produces some butter and sells the same, to procure a license.  
09- 353 The Board of County Commissioners are not authorized to transfer funds from the General Fund to the Classification Fund for the purpose of meeting warrants registered against the latter fund.  
09- 355 When a brand is transferred by assignment and recorded in the name of a different person from that is whose name the brand stands of record, a fee of $2 should be collected. Re-recording, for which a fee of 25 cents is collectable, refers to renewals of the record as it stands in the name of the person applying for re-recording.  
09- 357 Chapter 190 of the Laws of 1919 construed to make any provision for the payment of salary of the Secretary of a County Athletic Association.  
09- 359 A city may, out of necessity for the public safety, destroy property to prevent the spread of fire. Where private property is destroyed, under directions of a fire chief of a city or town, the city or town is liable in damages, except in those cases where the destruction of the property is, in fact, necessary for the public safety and to prevent the spread of fires.  
09- 361 The laws applicable to inspection of steam-engines held not to apply to steam-driven automobiles. Operators and drivers of steam-driven automobiles are not required to obtain steam engineer's license.  
09- 365 The Board of County Commissioners has the power to fix and determine the number of deputy county officers, and may, in its discretion, abolish all deputies in case the work of any office does not require the services of a deputy. The County Commissioners may not reduce the salary of any deputy, except those allowed by Section 3128 of the Revised Codes of 1907, below the amount named in Chapter 222 of the Laws of 1919. The County Commissioners have authority to fix the compensation of temporary deputies allowed by Section 3128 at an amount less than that named in the statute.  
09- 367 Buildings that have been constructed upon land owned by private individuals, when no conveyance has been made to the district, should not be taken into account in adjusting indebtedness on a division of a school district. If the title to any building has passed to the school district without conditions or reservations, the school district is the owner of the building, and it should be taken into consideration in the adjustment of indebtedness, the same as though constructed with school funds.  
09- 369 Chapter 14 of the Laws of the Extraordinary Session of 1921 construed to allow exemption of $500 to each of the persons mentioned in Subdivision 2 of Section 2, and that in the case of a deceased brother or sister, leaving more than one descendant to whom property is distributed, each of such descendants is entitled to the exemption of $500.  
09- 370 Improvements placed upon State land by a purchaser, which are so attached or affixed to the land as to become a part of the realty, become the property of the State upon forfeiture of the contract of purchase, but improvements, not of such a nature or so attached or affixed to the land as to become a part of the realty, remain the personal property of the defaulting purchaser and may be removed by him. Each case depends upon questions of fact, the important consideration being the intention with which the improvements were placed upon the property.  
09- 373 Warrants outstanding befoe the passage of Chapter 209 of the Laws of 1921 are a charge upon the fund against which they are drawn, and other claims may not be given preference over them. The Board of County Commissioners has no authority to transfer money from one fund to another under Chapter 209 of the Laws of 1921, until it becomes obvious that there is a surplus in a fund from which the transfer is to be made, over and above the requirements of the budget for which the tax was levied and collected. Section 5 of Chapter 209 of the Laws of 1921 construed not to be in conflict with Section 6 thereof.  
09- 375 The Board of County Commissioners, acting as the County Board of Equalization, has no power to change or correct taxes fixed by the State Board of Equalization. The Board of County Commissioners has no authority to refund any portion of taxes assessed by the State Board of Equalization.  
09- 376 The bachelor tax must, upon proper application, be refunded under the provisions of Section 2222 of the Revised Codes of 1921.  
09- 378 A fisherman going upon privately owned land for the purpose of fishing is as much a trespasser as if he went upon the land for any other purpose, and may be held responsible for the damage actually committed.  
09- 379 A bond executed by a foreign corporation, not authorized to do business in this State, cannot be accepted as a surety bond in this State. County Commissioners may be held personally responsible in the event of loss should they accept such a bond.  
09- 380 A person elected or appointed director of an irrigation district must be the owner of land within the division from which he is elected or appointed, but is not required to actually reside therein, providing he is a resident of the county in which some portion of the division is situated.  
09- 382 Section 3168 of the Revised Codes of 1907, relating to the fees to be charged by a County Clerk and Recorder, construed. A County Clerk and Recorder should not omit from pencil abstracts chattel mortgages, the lien of which has expired.  
09- 384 The loss sustained by reason of a deposit of school district funds through the failure of a depository bank must be borne by the school district until made good by the bonds or other securities given by the bank for the purpose of securing the deposit.  
09- 386 The appointee named to fill the unexpired term of an Alderman holds for the remainder of the unexpired term, irrespective of whether or not a general city election is held prior to the expiration of the term.  
09- 387 A transfer from the General Fund to the Classification Fund, when there were outstanding registered warrants against the General Fund in excess of the amount of cash on hand, was unauthorized and illegal. The transfer having been made illegally, the money should be retransferred to the proper fund.  
09- 389-1 The mere fact that the County Commissioners failed to appoint someone to take charge of the burial of a deceased soldier does not prevent the allowance of the claim of $150 by the County Commissioners if the deceased comes within the provisions of the law allowing the burial expenses.  
09- 389-2 The District Court has and retains jurisdiction over a child committed by it to the Orphans' Home in connection with divorce proceedings so as to make a valid order preventing the placing of such child by adoption.  
09- 390 Real estate should not be sold and the proceeds escheated and turned over to the State Treasurer, but the real estate itself should be escheated.  
09- 391 Chapter 262 of the Laws of 1921 construed not to include poultry or fowls.  
09- 393-1 County funds on deposit in a defunct bank do not constitute a prior claim or lien against the assets of the bank under the decision of Yellowstone County v. First Trust & Savings Bank, 46 Mont. 439.  
09- 393-2 An elector may, at the general election, write in the name of any person he chooses to vote for and indicate his preference for such person. No additional nominations can be made, however, after the primary election so as to result in the right to have the name of the candidate placed on the official ballot.  
09- 395 Section 6033 of the Revised Codes of 19212 held to supplant and repeal Section 6026 as to the method and procedure to be followed in changing the number of trustees or directors of a banking corporation. The notice required by Section 6033 must be given, and the procedure required by Section 6033 and 6034 of the Revised Codes of 1921 must be complied with.  
09- 397 An accredited High School is entitled to share in the distribution of delinquent taxes collected since its creation, but levied prior thereto.  
09- 399 Land embraced within a herd district cannot be included within another district without a dissolution of the old district.  
09- 400 Publication of the proceedings of the Board of County Commissioners in a newspaper is not mandatory. The purpose of publication is to furnish information to the taxpayers and citizens, and this may be done by a published report in a newspaper, pamphlet, or by posted notices. Unless a very substantial amount can be saved Board of County Commissioners should cause their proceedings to be published in a newspaper, that method of publication being recognized as the most effective for furnishing information to taxpayers and citizens.  
09- 403 Chapter 37 of the Laws of 1915 held not to be repealed. Foreign corporations filing copies of their articles of incorporation with the Secretary of State, as provided for by Section 6651 of the Revised Codes of 1921, must pay the filing fees provided for in Section 145 of the Revised Codes of 1921, applying to foreign corporations, except such fees as are based upon the amount of the capital stock of such foreign corporations, and as to this they must pay the feed provided for in Chapter 37 of the Laws of 1915.  
09- 407 The County Superintendent is the sole judge of the time when he will visit a school, and also whether it is necessary to visit it more than once during a school year, providing, however, that such superintendent will be limited to a reasonable number of visits to each school. The Board of County Commissioners must allow the traveling expenses of the County Superintendent in visiting the schools. The County Commissioners are not required to furnish the conveyance, but to pay the necessary expenses therefor.  
09- 409 The same rule applies in removal proceedings as in any other criminal proceeding, and the County Attorney should exercise the same discretion as to the institution of an action for the removal of County Commissioners, after an examination of the evidence, as he exercises in other cases.  
09- 410 Section 4143 of the Revised Codes of 1921 construed to require an abstractor to file a new and separate renewal bond annually.  
09- 411 The rates prescribed by Section 145 of the Revised Codes of 1921 are to be charged to both domestic and foreign corporations, but in determining the proportion of the capital stock upon which this charge is to be made against foreign corporations Chapter 37 of the Laws of 1915 is controlling.  
09- 413 Units in a reclamation project, where the entryman has not received his final certificate, are not taxable by the State.  
09- 415 Chapter 189 of the Laws of 1921 is constitutional, and warrants issued as provided for by said Act are valid. Bonds issued under the provisions of said Act for the funding of warrants are valid.  
09- 419 A banking corporation whose articles of incorporation were filed April 11, 1921, and whose charter was granted April 12, 1921, is not subject to taxation during the year 1921, for the reason that the corporation had no existence at 12 o'clock noon on the first Monday of March, 1921.  
09- 422 Sections 2025 to 2028, inclusive, of the Revised Codes oof 1921 construed to furnish authority for the issuance of classification warrants in payment for work or labor performed in the classification of lands, whether the work or labor was performed under the provisions of Chapter 89 of the Laws of 1919, or under Chapter 239 of the Laws of 1921.  
09- 424 In allowing deductions for good behavior under an indeterminate sentence under Section 9737 of the Revised Codes of 1907, the minimum sentence is determined without any consideration being given to the maximum and the maximum without any consideration to the minimum. Each is computed separately and independently of the other.  
09- 426 Mortgages upon real estate held by the State of Montana are inferior to liens created in favor of assessments levied for irrigation purposes, as well as the liens for general taxes, and the State, in order to protect its mortgage, must pay irrigation district assessments as well as other taxes.  
09- 432 Section 1739 of the Revised Codes of 1907 construed as not applicable to irrigation districts.  
09- 433 The Board of County Commissioners have no authority to transfer money from the General Fund of the county to the County High School Fund unless, at the end of the fiscal year, there is a surplus in the General Fund.  
09- 435 The unpaid cost of classifying land contained in part in Daniels County, under contract entered into with Valley County, should be apportioned between the counties in proportion to the assessed valuation of the respective territories involved.  
09- 437 Section 8520 of the Revised Codes of 1907, prohibiting the driving of horses, mules or cattle over a public bridge in a larger number than 15 head at a time, construed to have no application to sheep.  
09- 438 Held, that when the combined notes of an individual in the hands of a bank are in excess of 20 per cent of the capital and surplus, they constitute an excess loan under Section 6059 of the Revised Codes of 1921, and that it is immaterial whether such notes came to the bank by a direct loan to the maker or by virtue of a discount of notes.  
09- 439 Chapter 172 of the Laws of 1917, requiring the payment of a road poll tax, held to be constitutional.  
09- 440 Personal property taxes are a lien upon all of the real estate of the owner of the personal property situated in the county. Personal property taxes against the purchaser of real estate under contract for deed are not a lien upon such real estate.  
09- 441 Sections 5183 to 5193 of the Revised Codes of 1921 construed to authorize an individual to engage in the plumbing business without being qualified as a master plumber, providing that he employs a duly licensed master plumber and duly licensed journeymen plumbers to do the work.  
09- 442 The failure of a County Commissioner to file his oath and bond within thirty days after receiving notice of his election creates a vacancy in the office.  
09- 445 The County Commissioners have authority, by virtue of Section 4465 of the Revised Codes of 1921, to levy a poll tax and may fix the ages in accordance with the provisions of Chapter 261 of the Laws of 1921, and need not include women within those ages.  
09- 447 The State of Montana is entitled to a refund of the portion of premiums paid on official bonds of State officers by reason of the reduction in the amount of the bonds made by Chapter 229 of the Laws of 1921.  
09- 451 The Sheriff is entitled to the same fees for performing his duties under a chattel mortgage conferring the power of sale as are provided for by Section 4916 of the Revised Codes of 1921 under execution sale.  
09- 452 Section 2038 of the Revised Codes of 1921 construed to limit the actual and necessary traveling expenses of an Assessor and his deputies to $50 in any one month.  
09- 453 The Trustees of a school district in second and third class districts have authority to canvass the returns of the judges of election, but have no authority to open the ballot-box to count the ballots.  
09- 455 The Montana State Tuberculosis Sanitarium may receive Japanese women for treatment providing the superior claims of citizens of this State are not interfered with by so doing.  
09- 456 There is no duty upon the County Assessor to furnish duplicates of assessment books to cities of the first class where the County Treasurer is chargeable with the duty of collecting the taxes for the city.  
09- 457 Sections 8291 and 11416 of the Revised Codes of 1921 construed as not placing criminal responsibility upon a person for buying mortgaged property.  
09- 458 A blanket assignment for money due or to become due under an existing contract must be recognized by the State Highway Commission.  
09- 459 The wife of a taxpaying freeholder is not entitled to vote at a school election upon the question of levying taxes in excess of ten mills under Chapter 93 of the Laws of 1917, as she is not a freeholder solely by reason of her inchoate right of dower.  
09- 461 Section 1016 of the Revised Codes of 1921 construed as preventing any School Trustee from dealing directly with the district in any contractual relation. Sections 1229 and 1230 of the Revised Codes of 1921 construed as making it mandatory for the County Treasurer to pay off bonds as they mature out of the sinking fund, and that mandamus lies to compel him to do so.  
09- 463 Section 1203 of the Revised Codes of 1921 construed not to authorize the School Board to direct the County Commissioners to levy a tax. The Trustees of a School Board have authority to certify to the County Commissioners the amount of money needed. The Trustees of the School Board, under the facts appearing in the opinion, have no authority to issue warrants.  
09- 465 Absence of a School Trustee from the school district for sixty consecutive days ipso facto creates a vacancy. The Trustee upon returning to the district and resuming the duties of Trustee will be treated as a defacto officer, and his acts will be valid until the vacancy is filled.  
09- 467 A school election is not rendered invalid by reason of the fact that the polls were closed at 5:20 o'clock P.M. rather than at 6:00 o'clock P.M., it appearing that only two voters were denied the privilege of voting, and it further appearing that the result of the election would not have been changed had they been given the right to vote.  
09- 468 A school district is not liable to a teacher for loss sustained by her as the result of discount of her salary warrants by a bank.  
09- 470 Homesteads within a reclamation project are not taxable until the final certificate has been issued.  
09- 471 The County Treasurer has a right to refuse to register or pay warrants drawn upon claims presented to and allowed by the Board of County Commissioners for rent in advance for a certain building.  
09- 474 Unpaid assessments due to the Industrial Accident Board do not constitute a lien upon property of the lessor.  
09- 475 Section 8363 of the Revised Codes of 1921 construed as giving a seed grain lien precedence over a lien for hail insurance, but limiting the seed lien to the crop upon which the seed loan was given.  
09- 476 The road tax levy authorized by Section 1617 of the Revised Codes of 1921 to be a general and not a special tax.  
09- 477 Section 3701 of the Revised Codes of 1921 construed to limit the maximum number of birds of all kinds that can be killed by one person in any one day to five.  
09- 478 It is the duty of the County High School Board and the County Fair Board to give their printing orders to the printer contracted with by the County Commissioners.  
09- 481 Held, under the facts stated in the opinion, that the employee in question elected to be bound by the provisions of the Workmen's Compensation Act and that the Board had the power to deny the motion to dismiss the application.  
09- 483 Section 593 of the Revised Codes of 1921 construed to give to judges of an election the authority to appoint clerks who need not be of their own number, and to entitled such clerks to compensation for their services.  
09- 484 The Department of Agriculture has authority to refuse to grant a license to a person as a grain dealer when the Department has theretofore revoked the license of another member of the family for cause, and it appears that the application is simply an attempt to evade the order of revocation.  
09- 486 The Board of Trustees of a school district is without authority to expend money for the construction of a community building to be used as a gymnasium and for other public functions.  
09- 487 Chapter 266 of the Laws of 1921 held to require the license tax therein provided for, to be collected on that portion of the production paid to the State as royalty.  
09- 488 Abstracters are required to file a new bond each year, and those who have issued certificates upon a continuation of their original bond are required to procure new bonds for the balance of the year.  
09- 489 The Department of Agriculture is not liable in damages for an error of judgment in approving sureties on bonds, but is liable in case of malice, fraud or corruption. The approval of personal bonds should be discouraged as much as possible.  
09- 492 Section 360 of the Revised Codes of 1921 construed to confer authority upon the State Board of Hail Insurance to review all reports of appraisers and to adjust all losses.  
09- 494 The employees of the Livestock Sanitary Board, such as the State Veterinarian and the district deputies, are exercising a part of the functions of government, and hence are officers of the State and are not covered by the provisions of the Workmen's Compensation Act. Whether other persons employed by the Livestock Sanitary Board are entitled to the benefits of the Act depends upon the character of work performed by them.  
09- 495 The Clerk of the District Court should not charge a fee for filing a complaint in ouster proceedings against county officers.  
09- 496 The county's share of motor vehicle license tax may not be diverted directly to a "bond interest and sinking fund," but must first be deposited to the credit of the general road fund of the county. If there is a surplus in that fund, such surplus may be transferred and used to pay off the outstanding indebtedness of the county resulting from a bond issue.  
09- 498 A person elected to fill the unexpired term of a Clerk of the District Court is entitled to take the office immediately upon his election and qualification.  
09- 499 The word "distillate" as used in Section 2381 of the Revised Codes of 1921 held not to include kerosene.  
09- 500 The personal property taxes of the mortgagor of real property are not a lien upon real property sold under mortgage foreclosure prior to the first Monday of March. The personal property taxes of the original owner of real estate are a lien upon the real estate of the original owner sold for delinquent taxes. The title to the real property does not vest in the purchaser at a tax sale until after the expiration of the period of redemption.  
09- 502 The duty of the County Surveyor to keep the records provided for by Section 4837 of the Revised Codes of 1921 is mandatory. The County Surveyor must obtain the approval and direction of the Board of County Commissioners before performing such duties. The salary of a County Surveyor must be considered as an indebtedness on the part of the county in determining whether the county has exceeded the constitutional limitation of indebtedness.  
09- 506 The Teton Co-operative Reservoir Company is not bound or estopped by a decree rendered in an action to which it was not a party. An appropriator of water is limited to the amount of water that his original ditch would carry before subsequent appropriations were made by others. An appropriator can claim water in excess of that actually used, providing he has lands upon which it may be applied to a beneficial use, and providing it does not exceed the original capacity of the ditch at the time the right of subsequent appropriators attach.  
09- 509 Volunteer fire departments in unincorporated towns held not to have authority to receive money arising from insurance under Section 5126 and 5127, Revised Codes of 1921, for the use of a Firemen's Disability Fund, there being no such fund in an unincorporated town.  
09- 510 A person otherwise qualified to receive the benefits of the Teachers' Retirement Fund is not disqualified from receiving the same while teaching in an Indian school.  
09- 511 A tax upon personal property is a lien upon real estate of the owner thereof, even though an action has been brought to foreclose a mortgage on the real estate and a lis pendens filed prior to the first Monday in March.  
09- 514 Held, that the Industrial Accident Board has authority to settle a claim by allowing a partial lump settlement as set out in the opinion.  
09- 516 An information must be filed by the County Attorney within thirty days as provided for under Section 12223 of the Revised Codes of 1921, and the fact that he forgot to file the information within that time is no excuse and does not constitute a showing of good cause for excusing the delay. The County Attorney must file the information within thirty days, even though the committing magistrate has not transmitted the transcript to the Clerk of the District Court as required by Section 11801 of the Revised Codes of 1921.  
09- 519 A building and loan association is subject to the banking laws of this state in so far as they are applicable. The directors of a building and loan association must take the oath prescribed for a director of a banking corporation by Section 6025 of the Revised Codes of 1921.  
09- 521 A county is not liable for damages to an owner of an automobile, either for damage to his car or injuries to his person caused by the washout of a bridge across a dry creek on a public road.  
09- 522 A Justice of the Peace is entitled to charge the same fee in a case where he filed the complaint and issued a warrant of arrest as he is entitled to charge under Section 4926, Revised Codes of 1921, where the defendant was returned and entered a plea and was bound over without examination.  
09- 523 The Montana State Industrial School has the power to parole boys where confinement in the Industrial School is substituted for the original commitment to the State Penitentiary, and such boys need not serve out their original penitentiary sentence.  
09- 524 The Industrial Accident Board has jurisdiction and authority to investigate and determine the question of whether hospital treatment furnished to an employee was in accordance with the agreement made between the employer and the hospital.  
  • 16 October 2018
  • Author: Lund, Debra
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