Attorney General’s Opinions

Volume 14

Page Held Date
14- 3 A contract to buy and sell real estate is invalid unless in writing and subscribed by the party. December 11, 1930
14- 5 Taxes levied on lands prior to the time that county took tax deeds therefor, but which had not become delinquent at the time the deeds were taken, are merged in the title acquired by the county. County commissioners have no authority to cancel such taxes of record but a notation placed upon the assessment roll that the lands had been acquired by tax deeds would show sufficient reason for not again exposing them to sale because of these levies. December 12, 1930
14- 5 A person does not need to be a resident of the county (for which he is elected county attorney) at the time of his election but after his election he must reside in the county during his term of office. He is not required to be a resident of the county during the interim between his election and the time his term of office begins. December 15, 1930
14- 6 The court may grant a suspended sentence in cases of statutory rape. December 16, 1930
14- 7 A fire insurance company is prohibited from writing liability insurance arising by reason of damages caused by the ownership and operation of an automobile. Any fire insurance company authorized to write fire insurance is a fire insurance company. December 16, 1930
14- 8 An action by the state fire marshal to condemn private property is a special proceeding and no stenographer's fee can be charged. The defendant in such action is required to pay the five dollar fee for filing judgment required under section 4918, R.C.M. 1921. December 18, 1930
14- 10 A deed which bears no acknowledgment by the grantor, but only the names of subscribing witnesses, is not entitled to be recorded, but the instrument must be first proved in one of the two alternative methods set forth in the sections mentioned in the opinion. December 19, 1930
14- 11 A professional engineer, as mentioned in section 4835, R.C.M. 1921, is one who is trained in the profession of engineering. The three year period of active practice mentioned in said section is not limited to the three years prior to the election of the person to the office of county surveyor. December 20, 1930
14- 12 A bank when operating as such is subject to taxation in the manner provided by law. After it ceases doing business its property is to be taxed in the manner that private corporations are taxed rather than under the statute specifically relating to the taxation of banks. Where taxes are levied against an operating bank they may be collected even though thereafter and before collection the bank becomes insolvent and ceases to do business. December 27, 1930
14- 13 A person who has taken assignments of tax certificates of sale covering lands which were not subject to taxation because owned by the United States is entitled to refund if the sale is declared void by the court. Purchaser of lands at tax sale may pay subsequent taxes prior to their delinquency. January 3, 1931
14- 14 Under the provisions of section 4549, R.CM. 1921, as amended by chapter 32, laws of 1927, if the sum to be appropriated from the general fund is to be used for advertising purposes then it can be spent for the purpose of enabling the county to avail itself of the advantageous advertising facilities of an adjoining county in advertising the county's products and resources at the adjoining county's fair. January 6, 1931
14- 15 The words "foundation," "founders," "organization," "silver anniversary," or "Christmas special," when added to the title of the policy is prohibited by section 6290, R.C.M. 1921, if the words have a special meaning in the insurance business or trade which would import that the policy was a special kind differing in its nature from the regular form of policy issued by the company when in fact there was no such difference. January 23, 1931
14- 16 The bond of a real estate broker does not cover his dealings as broker of personalty. January 24, 1931
14- 17 A deputy clerk of court in seventh class county, when allowed by board of county commissioners, is entitled to salary of $1650 per annum. January 27, 1931
14- 18 Classification of stores according to the number operated for taxation purposes is unlawful where, because of such classification, some stores are exempt from the tax. No tax may be laid on stores operated by owners having their head offices or headquarters in some other state merely because of this fact while exempting similar stores having their head offices or headquarters in this state. January 27, 1931
14- 19 After natural gas has entered the pipe lane moving for destinations beyond the state it is in interstate commerce and cannot be taxed. Tax may be laid at the well without taxing interstate commerce. If tax is laid at the well that which is intended for interstate commerce cannot be taxed at a higher rate than that intended for local consumption. Tax may not be laid on natural gas exported to a foreign country. It may be taxed before it enters into foreign commerce. January 28, 1931
14- 21 Claims for fees of the county coroner may be presented to the board of county commissioners within one year after the date of the last service rendered by him as such officer. February 5, 1931
14- 22 An appropriation can be made from the bond issue authorized under chapter 126, laws of 1929 for the academic department of the Northern Montana Agricultural and Manual Training School even if it is located away from Fort Assinniboine. February 6, 1931
14- 24 A person dividing tract of land into smaller tracts of from one to five acres must provide in the plat thereof for streets, alleys, parks and play grounds and dedicate the same to the public. February 9, 1931
14- 25 Under the circumstances mentioned in opinion person mentioned is a resident of Montana and not required to pay non-resident tuition fees for attending the University of Montana. February 10, 1931
14- 27 Chapter 79, laws of 1927, transferring to the state board of equalization the duty of collecting license taxes is not unconstitutional on the ground that the state treasurer must collect said licenses under the constitution. February 12, 1931
14- 28 Free demonstrations in dentistry by persons especially qualified in dental practice does not constitute the practice of dentistry so as to require a license by the state board of dental examiners. February 16, 1931
14- 29 Since it is admitted that the license fee is levied not for regulatory purposes but for the purpose of curtailing the sale of oleomargarine, in the absence of proof that oleomargarine is injurious to public health senate bill 27, a it appears at the date of opinion, would probably be held invalid as exacting an unreasonable and confiscatory tax. February 18, 1931
14- 31 Right of legislature to appropriate for purchasing agent's department out of the three mill levy authorized by chapter 138, laws of 1929, and approved by the people, is probably lawful though doubtful. It may appropriate out of the gasoline funds and the general fund for said purposes. February 18, 1931
14- 33 The oath required of every professor, instructor or teacher "who shall hereafter be employed" does not apply to those under contract of employment but applies only to re-employment and new employment. February 19, 1931
14- 34 The address of the mortgagee is not required to be stated in a chattel mortgage to entitle it to be filed. February 28, 1931
14- 35 The name "Rocky Mountain Adjustment Service" is not a trade name or trade mark which may be registered in the office of secretary of state. The name under which a person intends to transact business should be registered in the office of the county clerk and recorder. March 7, 1931
14- 36 The $25.00 fee mentioned in section 4050, R.C.M. 1921 as amended by chapter 179, laws of 1929, and in section 4033 R.C.M. 1921 is a filing fee and should not be refunded in case the commissioner refuses to issue a license. The papers filed should be retained regardless of whether or not the company is licensed to do business in the state. March 9, 1931
14- 37 In complying with the provisions of house bill No. 450 in holding the special election May 5, 1931, the general election laws should be complied with as much as possible. Employment of extra help proper charge against county. March 10, 1931
14- 39 Neither a police officer, nor a constable who is also a policeman, nor a county health officer is entitled to be paid per diem as a witness for testifying as a witness in a criminal proceeding. March 10, 1931
14- 40 County fair commissioners must comply with the provisions of the budget act and file estimates of expenditures and be governed by expenditures as provided in the budget act. March 10, 1931
14- 40 A county surveyor may be employed as the county road builder in seventh class counties but must be paid either as surveyor or road builder in the manner provided by statute. March 11, 1931
14- 41 The premium for the official bond of the county treasurer is a mandatory expenditure required by law within the meaning of the budget act, and where provision has not been made in the budget for the payment of the premium warrant may be issued therefor under the provisions of the second paragraph of section 6 of the budget act. March 11, 1931
14- 42 The investment commissioner should collect a filing fee of $2.50 from each investment company for each annual or special statement filed by them. There is no fee for issuing permits to do business nor does the law require a license or permit to be renewed each year. March 11, 1931
14- 44 The fixing of the rate of interest to be paid upon county deposits in a bank is the prerogative of the board of county commissioners and not of the banks. If any bank in the county refuses to pay such rate of interest the board should not designate such bank as a county depository. March 17, 1931
14- 45 Counties, cities and towns holding bonds of corporations quoted on the New York market as collateral to funds deposited in banks that have suspended business can only become the purchaser of these bonds through foreclosure of the right of redemption by judicial sale if the court authorizes the purchase thereof. This right would be restricted to those cases in which the market value of the securities was not bid by any other purchaser. If purchased the county, city or town should immediately dispose of them at the market value. Such bonds are not a proper investment for sinking funds. March 18, 1931
14- 46 Where appropriation was not made in the budget for mothers' pensions to the extent of one-half of the poor fund, orders of court granting mothers' pensions entail mandatory expenditures required by law so long as the total warrants issued for such purposes do not exceed 50% of the poor fund. Where warrants have been issued for mothers' pensions equaling 50% of the poor fund further orders of court granting mothers' pensions do not constitute mandatory expenditures required by law within the meaning of the budget act. The expense of holding the election under chapter 95, laws of 1931, is a mandatory expenditure required by law within the meaning of the budget act. March 18, 1931
14- 48 Subdivision number 10 of chapter 100, session laws 1931, repeals section 2235, R.c.M. 1921, as amended by chapter 162, laws of 1929, insofar as their provisions are in irreconcilable conflict. Sales of tax property of a value in excess of $100.00 are controlled by said subdivision 10 as are also sales of such property when the value is less than $100.00. Proceeds of sale of tax property should be distributed according to directions contained in said chapter 162. Proceeds from sale of property owned by the county in its own right are governed by subdivision 10. Subdivision 10 governs the leasing of tax property. County commissioners are not authorized to charge per diem and expenses for making appraisements under subdivision 10. March 18, 1931
14- 54 Prior to the enactment of substitute senate bill for numbers 23 and 26 amending section 4465, R.c.M. 1921 the county commissioners did not have power to lease property acquired by tax proceedings. Under said section as amended by said bill the county commissioners have the right to make leases of such property in conformity with the provisions of subdivision 28. Property leased must first be exposed to sale. If no sale is then made it may be leased. March 18, 1931
14- 55 "Line of duty" means something pertaining to the duties of a fireman, and whether a member will be entitled to benefits for dental work depends upon whether such work was made necessary by sickness or injury contracted or received in line of duty. No benefit can be allowed a member who has been suspended and contracted sickness or injury while suspended. March 19, 1931
14- 56 There is no limitation of time within which personal property, the taxes upon which are not a lien upon real estate, must be seized and sold for the payment of the taxes to prevent collections being barred by law. Delinquent person property taxes "charged off" should be reinstated by the county treasurer on the books for collection. March 21, 1931
14- 57 Whether trespassing animals in a herd district may be placed in a common pound or pasture depends upon the circumstances in each particular case as pointed out in the opinion. March 21, 1931
14- 58 Clerk of district court may not charge the stenographer's fee of $3.00 required by section 8932, R.C.M. 1921 in cases where trial was had upon a stipulation of facts as there was no fact to be tried by the court or jury. March 21, 1931
14- 59 Where a person maintains more than one brokerage office in Montana, he is only required to pay one filing fee as mentioned in section 4033, R.C.M. 1921, and section 450 as amended by chapter 179, laws of 1929. March 27, 1931
14- 60 Moneys derived from sale of lands in irrigation district, under facts stated in the opinion, in excess of delinquent taxes and assessments should be prorated among the outstanding bonds without regard to their date of maturity. Moneys derived from the sale of such lands to the extent of assessments that were made for a fund or funds should be placed in said fund or funds for which the assessments were made and warrants which have been issued against such funds are payable therefrom. Bonds holders purchasing the lands of the district from the county are not entitled to pay part of the purchase price with the interest coupons on the bonds which they hold. April 8, 1931
14- 63 The law does not contemplate the joint operation of protein laboratories by two or more counties but all surplus goes to the county operating the laboratory regardless of where samples originated. April 10, 1931
14- 64 Where land has been sold to the county for delinquent taxes the taxpayer may pay taxes levied for subsequent years without making redemption from the prior sale. April 13, 1931
14- 66 In school districts of the third class the board of trustees is required to submit the question of an extra levy to the taxpayers, the word "may" as used therein being construed as "shall" or "must". April 13, 1931
14- 67 Drain commissioner must be a land owner and resident of the county or counties in which the division lies but not necessarily within the district itself. April 15, 1931
14- 68 The offices of county commissioner and councilman held to be incompatible so that one person may not hold both at the same time. April 15, 1931
14- 70 Trustees can hold office until newly elected member qualifies. General election laws not controlling in school elections. Vacancies on school board should be filled but if not then old trustee holds until new appointee qualifies. April 17, 1931
14- 70 The election on highway debentures called for May fifth is a general election. Polls at general election are required to be open from 8 a.m. to 6 p.m. The day on which general election is held is a legal holiday. Section 562, R.c.M. 1921 relates to general biennial election; hence, names of those not voting at general election May fifth, 1931, should not be stricken from register. April 21, 1931
14- 72 The state board of land commissioners has power to purchase warrants issued on the general fund of the state of Montana and to sell the same and reinvest the proceeds. April 22, 1931
14- 73 Notwithstanding house bill 192 of the session laws of the twenty-second legislative assembly, the secretary of state should charge $5.00 for filing and recording a trade-mark and one dollar for issuing certificate of record. April 22, 1931
14- 75 Before county property can be leased it must first be offered for sale. Property not intended to be sold but intended to be used for county fair purposes not subject to lease. May 1, 1931
14- 76 The public administrator is not required to pay the clerk of court the filing fee for the petition for letters of administration until such time as he has assets of the estate from which to do so. May 4, 1931
14- 76 Sheriff is entitled to mileage for number of miles actually traveled in the performance of his duty, and is also entitled to 10c per mile when traveling by railroad and 12 1/2c per mile when traveling by automobile, for each prisoner being transported, whether while under arrest either with or without a warrant. May 11, 1931
14- 77 Investment companies and stock-brokers dealing exclusively in securities listed on the New York, Boston, and Chicago stock exchanges, and their agents, are exempted from the necessity of procuring a license. If, however, they handle securities which are not exempt in addition to those which are exempt, then they and their agents are required to be licensed by the investment commissioner. May 11, 1931
14- 79 Method of distributing interest received upon deferred payments under contract for sale of land acquired by the county through tax proceedings stated in the opinion below. May 13, 1931
14- 80 A foreign corporation cannot act as a trustee under a will, though it does not intend to do any other business than that involved in the particular estate. May 14, 1931
14- 82 Grantee of permit to capture wild game birds and animals for the purpose of stocking a game farm need not do the capturing himself in person but the capturing may be done through other persons acting for him. May 14, 1931
14- 83 Graduates of State Normal College at Dillon who receive elementary certificates are required to teach thereafter for 36 months and finish training required by section 1092, as amended, before being eligible for elementary life certificate. May 20, 1931
14- 84 Section 6121, R.C.M. 1921 prohibits discrimination by insurance companies between individuals but does not apply as to communities. May 20, 1931
14- 86 Counties are entitled to be reimbursed for expenses incurred in holding highway debenture election. County clerks are not entitled to five cents per name for making out poll books in view of allowance of expenses in holding election. May 22, 1931
14- 87 Sub-station machinery of an electric power company is not a part of the single and continuous property of the company and is therefore not assessable by the state board of equalization but by the county assessor. Said sub-station property should be assigned to class 2 of section 1999, R.C.M. 1921. May 26, 1931
14- 88 Owners of land surveyed and platted as townsite must file with plat a certified abstract. May 27, 1931
14- 89 Lack of good health is not legal ground for refusing an applicant an examination for certificate as registered nurse unless it is such as would warrant revocation of certificate issued. June 1, 1931
14- 90 The owner of a sheriff's certificate of sale on the first Monday in March, 1931, is the owner of the land at that time for assessment purposes. Personal property taxes are only a lien upon the real estate of the owner of the personal property. Where land is wrongfully assessed to a person who is also assessed for person property taxes the lien of the personal property taxes does not affix to the land. June 6, 1931
14- 92 The provision in section 5308, R.C.M.1921, as amended by chapter 54, laws of 1929, forbidding the vacation of an unincorporated village or townsite when it contains a post-office, store or other business house, does not apply to a partial vacation of the townsite. The law does not make provision for vacating a part of such a townsite when the area is less than four blocks. June 11, 1931
14- 93 A non-resident engaged in gainful occupation in this state with foreign license for his motor vehicle, which is not being used for compensation, may obtain a license after three months for the additional time he intends to operate it, for one-twelfth of the annual fee per month. June 11, 1931
14- 94 A coroner may charge for mileage while riding on ambulance hired by the county and for expense of conveying dead bodies to place for holding inquests but may not charge for his own room for holding inquest or for his own work in cleaning same. June 13, 1931
14- 95 Coroner may charge 10c per mile in performance of duty, regardless of who conveys him. He may not hire a taxi and charge county for it; he may not charge for expense of transporting witnesses. June 13, 1931
14- 96 Prosecutions for the sale of short weight butter must be against the dealer selling at retail and in the county where the sale is made. June 17, 1931
14- 97 School site may be purchased out of surplus remaining after nine months school, upon vote of district. June 19, 1931
14- 99 Auctioneers required to have license in order to hold sales of livestock, farm machinery, et cetera. June 19, 1931
14- 99 The holder of a sheriff's certificate of sale of land on the 25th day of January, 1929, and who is the owner of the land on the first Monday in March, 1931, is subject to have the land assessed in 1931 as omitted property for the year 1929 where the land was not assessed in that year because the county supposedly had title thereto, which title later proved defective. The rate of levy would be that of the year 1929. June 19, 1931
14- 100 Building situated on state lands which are sold by the state with the land should be taxed only to the extent of the purchaser's interest therein. Where, however, buildings are place on land by the purchaser or the purchaser has purchased them from a prior lessee of the land they should be assessed to the purchaser at their full value. June 19, 1931
14- 101 Children being temporarily cared for by an institution chartered for that purpose and to secure permanent adoption for homeless children are not entitled to attend the district school within which a branch of the institution is located without the consent of the school board of the district. June 22, 1931
14- 107 All applications for licenses or permits pending before the board of railroad commissioners abate on July 1, 1931, under and by virtue of the repeal contained in chapter 184, laws of 1931. Thereafter only licenses or permits may be granted under that act. June 22, 1`931
14- 109 The laws of Montana give no authority for the revocation of the certificate of a registered nurse on the grounds of illness unless it results in incompetency. June 23, 1931
14- 110 Commissioners in counties of the fifth, sixth and seventh classes may hold an extra session of not over two days duration. Two days' posted public notice must be given by the board while in session. June 23, 1931
14- 111 An automobile truck upon which a well drilling outfit is permanently affixed and which is used to furnish the power for the drilling machine and to move the rig from one place to another constitutes a drilling rig and is not such a motor vehicle as is used primarily for purposes of traveling upon the highways as contemplated by our statute and does not require an automobile or truck license. June 24, 1931
14- 112 Under chapter 67, laws of 1931, a failure to pay the first half of taxes levied renders only that half delinquent, the second half not becoming delinquent until 5:00 o'clock p.m. May 31, regardless of whether the first half was paid or not. Delinquent taxes bear interest at the rate of two-thirds of one per cent per month and a five per cent penalty. June 24, 1931
14- 114 Where moneys are deposited in banks located outside the depositing county deposits need not be prorated according to capital and surplus. June 24, 1931
14- 115 Counties purchasing gasoline for use in tractors and road machinery for which they are entitled to refund should pay the tax and apply for refund in the manner provided by statute. Gasoline used in county trucks and automobiles used solely for county business is not tax exempt. June 26, 1931
14- 116 Chapter 184, laws of 1931, includes within its regulatory provisions private carriers with certain exceptions. The law is presumed to be constitutional. Under the facts stated in the opinion it is held that the party is exempted from the operations of the act because the hauling is an occasional one and not as a part of his regular business. June 26, 1931
14- 118 A foreign trust company is not entitled to do business in Montana save and except that it may loan money in this state upon complying with the laws relating to foreign corporations. June 26, 1931
14- 119 Commissioners of irrigation districts required to give bond in the sum of $2500 where obligations of district amount to $250,00 or more, and secretary required to give bond of $1,000. In other cases commissioners required to give bond of $1,000 and no bond required of secretary. June 27, 1931
14- 120 Ten mill levy provided by section 1203, R.C.M. 1921, cannot be used to supplement high school levies. Funds on hand at end of school year of 1930 can be used to pay warrants of district for preceding year. June 29, 1931
14- 122 A county spending $30,000 made up of three items of $10,000 each for the construction of a highway and two bridges thereon must first receive the approval of the electors of the county, the same constituting a single project within the meaning of section 5, article 13 of the constitution. June 30, 1931
14- 124 Any person who served in any Indian campaign within the borders of the state is eligible to admission to the Soldiers' Home. July 1, 1931
14- 124 A hide dealer may lawfully have in his possession hides which have been purchased outside the state and which have not been inspected or tagged but cannot sell or offer for sale such hides without the same being inspected and tagged. July 1, 1931
14- 125 Registered warrants outstanding at the closed of the school year June 30, 1931, are not an exclusive obligation on levies made under sections 1202 and 1203, R.C.M. 1921; they are obligations of the district to be paid out of future revenues, however received. Surplus in general fund at close of school year June 30, 1931, should be taken into account in estimating levies for succeeding year whether high school or grade school expenditures. July 2, 1931
14- 126 Residents of territory to which it is proposed to attach abandoned districts under section 970, R.C.M. 1921, as amended, cannot object to such order being made by county superintendent of schools. Paying transportation to parents where less than five pupils on route does not excuse requirement that district be abandoned that has not actually conducted school therein for three years. July 2, 1931
14- 128 Chapter 7, laws of 1931, not being germane to the subject matter of section 5916, R.C.M. 1921, sought to be amended, is unconstitutional and void and does not conflict with the provisions of chapter 38, laws of 1931. July 2, 1931
14- 129 Where districts are abandoned as provided by section 970, R.C.M. 1921 as amended, the abandoned territory is still subject to a levy to pay bonded debt; abandoned territory not required to pay any part of debt of district to which attached; it is required to pay levy for maintenance of school. July 2, 1931
14- 130 Society or organization procuring members to pay "subscription fee" at time of joining, and who agree to pay "without legal liability to do so" $1.00 each upon death of member, said payments to be made to the member's beneficiary, is engaged in the insurance business rather than a benevolent enterprise. July 6, 1931
14- 132 Under chapter 67, laws of 1931, a failure to pay the first half of taxes levied renders only that half delinquent, the second half not becoming delinquent until 5:00 o'clock p.m. May 31. Tax sales may not be held for the delinquent first half of the taxes while the second half is not delinquent. If the second half becomes delinquent also on May 31 the tax sale held in July should be for the first and second half delinquencies. July 7, 1931
14- 136 Chapter 146, laws of 1931, being a special act, controls sections 1219 to 1223, R.C.M. 1921, where conflict occurs. Chapter 146 limits elections for special levies to time prior to July 1st. Budget limits expenditures to available levies and other moneys due by apportionment. Elections under section 1219 et. seq. cannot be called after July 1st to supplement levies for budget purposes. July 8, 1931
14- 139 Levies for school district must not exceed a millage sufficient to raise the total amount as finally fixed and determined by the budget board, notwithstanding authority given to levy a definite number of mills in excess of budget requirements. July 10, 1931
14- 140 No license is required for sale of patent medicines in original plainly labeled containers. July 16, 1931
14- 140 In order to prevent an order of abandonment of a school district by the county superintendent of schools under section 970, as amended, school must have been actually conducted therein for three years preceding or transportation must have been made in the manner excusing actual holding of school. July 21, 1931
14- 142 Property in the hands of a guardian of incompetent veteran derived from funds received from the United States as compensation granted to the veteran and which was assessed for the year 1931 prior to the time chapter 98, laws of 1931, took effect is exempt from taxation for the year 1931, assuming that this property is in fact the property of the United States as declared by chapter 98, laws of 1931. July 22, 1931
14- 145 Warrants issued in excess of levies made and collections anticipated cannot be paid out of current levies for school purposes. Warrants issued within anticipated collections of levies made can be paid out of levies for current school year. July 24, 1931
14- 146 Interest coupons not paid at maturity issued by an irrigation district do not bear interest after maturity as compound interest is not recoverable unless the contract provides therefor. July 29, 1931
14- 147 Since chapter 158, laws of 1931, which repeals chapter 181, laws of 1929, does not go into effect until March 15, 1932, registration of automobiles for 1932 should be held in abeyance until March 15, 1932. July 30, 1931
14- 148 Section 87 of chapter 148, laws of 1931, fails to provide any levy to cover the cost of transportation of district high school students. District high school students may not be given transportation except when residing on the same route as grade pupils, when transportation is furnished for the grade pupils. July 31, 1931
14- 149 Section 1203, R.C.M. 1921, as amended, construed in connection with section 13, chapter 146, laws of 1931, as mandatory for requiring a levy for the period from July to December of the succeeding year. August 3, 1931
14- 150 Registered warrants in excess of taxes levied cannot be paid out of levies for current school year. August 3, 1931
14- 152 County commissioners do not have the right to rent or lease the county equipment or machinery for use by other persons except where the county has offered to sell the same but was unable to find a buyer. August 4, 1931
14- 153 County poor funds may not be used for the purpose of procuring labor upon the roads or other county projects. The said funds may not be paid out as compensation for labor thereon. Destitute persons who receive aid from the poor fund may voluntarily offer to work for the county upon these projects and the county could accept the offer within the limitations mentioned in the opinion. August 5, 1931
14- 154 The state board of equalization has the authority under the law to direct the county assessor to change the valuation placed upon property as stated in the opinion. August 6, 1931
14- 156 Amount of inheritance tax which has been received by the state treasurer and credited to the general fund and the common school equalization fund may not be refunded by the state treasurer except by virtue of an appropriation made by the legislature. August 7, 1931
14- 158 Irrigation bonds issued under section 7212, R.C.M. 1921, and related sections bear interest on the principal from date until paid. Bonds which are past due should bear interest at the rates specified in the bond until they are actually paid. August 10, 1931
14- 159 The state fish and game commission may shorten the open season on upland birds under their general powers. August 10, 1931
14- 160 Counties do not have the authority to purchase feed to be sold by the county to farmers and stockmen who are receiving aid from the federal government where the purpose of such arrangement is merely to permit the buying of the feed in large quantities at a lower cost than if the farmers and stockmen bought the feed in separate lots. August 11, 1931
14- 161 Interest accruing on past due bonds of the Cove Irrigation District may be paid semi-annually. August 15, 1931
14- 162 A justice of the peace has the right to demand a showing by the defendant that persons he wishes subpoenaed are in fact witnesses who can give testimony material to his defense. A person who has been subpoenaed as a witness for the defendant in justice court in a criminal case, but who knew nothing concerning the case and who was not called to testify, is entitled to be paid mileage and fees if he was free from fraud himself in having the subpoena issued for him. August 17, 1931
14- 165 Fees to be charged by the clerk and recorder in certain instances and their disposition stated in the opinion. August 24, 1931
14- 166 Highway and bridge construction not deemed emergency work so as to exclude it from the provisions of the eight hour law. August 31, 1931
14- 167 The county attorney who, while making a railroad trip on county business, uses a pass issued to him as attorney for a railroad company is not entitled to collect from the county railroad fare for the trip. September 5, 1931
14- 169 The budget law does not prevent the counties from proceeding under sections 4680-4711, R.C.M. 1921. If the estimate of the expenditure exceeds the sum of $10,000 the question must be submitted to the electors of the county. September 9, 1931
14- 170 A leave of absence is not necessary to complete the last ten years of service in this state where there is a break in the teaching service and the teacher does not go outside the state to teach. If he goes outside to teach during the break in service he must obtain leave of absence. September 11, 1931
14- 171 Funds transferred from an abandoned district cannot be used to pay expenses of district to which transferred unless covered by budget. September 12, 1931
14- 172 A budget is a limitation on expenditures. Budget items cannot be exceeded except where is made to cover excess. Cash on hand cannot be expended unless covered by budget. September 12, 1931
14- 173 It is within the province of the board of county commissioners to determine whether it will allow the sheriff a deputy or deputies, but it may not require the sheriff to station a deputy at a particular place in the county; neither can it require him to designate a deputy as jailor, such designation and the stationing of his deputies being a matter exclusively for the sheriff to determine. September 18, 1931
14- 175 A transfer cannot be made from reserve to building fund of school district. Reserve can be created under section 1219 et seq. R.C.M. 1921. September 21, 1931
14- 175 Warrants may be issued by school districts within the budget appropriation and within levies made. Levies made to maintain school from July to December of succeeding year may not be used to pay warrants issued in the current year. September 21, 1931
14- 176 A person, firm or corporation engaged in the abstract business and who has in charge of his or its business a registered abstracter and who furnishes a bond of $5,000 may procure a certificate of authority which entitles him or it to do business in any or all of the counties wherein he or it has a set of abstract books or system of indices. September 23, 1931
14- 177 Warrants issued in previous years in excess of levies made are illegal and cannot be paid in order of registration or at all. Warrants issued within anticipated levies and registered can be paid in order of registration but cannot be paid out of reserve fund. September 25, 1931
14- 178 The district court has no power to appoint a probation officer for a single county in a judicial district. Chief probation officer and probation officers may only be appointed for a judicial district. Their appointment is discretionary. The expenses of the chief probation officer and probation officers which are incurred in connection with performing their work in a particular county are chargeable to that county. Their salaries are to be paid by all the counties in proportion to their assessed valuations. They may only be appointed in pursuance of competitive examinations. September 25, 1931
14- 181 A county high school is an agency of the county and cannot employ special counsel except where the county attorney is disqualified. September 28, 1931
14- 184 A chattel mortgage covering personal property alone is not required to be recorded but should be filed as a chattel mortgage. Mortgages covering real and personal property together should be recorded. September 29, 1931
14- 186 No transfer can be made from item 14 of budget to supplement other items. Item 14 is reserve cash provided for under section 1203 and required to be held under subsection 5 of section 1213 for school purposes for succeeding year. September 30, 1931
14- 187 The provisions of section 1060 do not apply to teachers employed in vocational school. Teachers employed in vocational school are paid by month as are other state employees. October 2, 1931
14- 188 A clubhouse or building owned by a society or organization of honorably discharged soldiers, sailors or marines, and which is used exclusively for educational purposes, is exempt from taxation. Where, however, it is used exclusively for fraternal purposes it may not be exempted from taxation by the legislature. Where it is used exclusively for benevolent purposes it cannot be exempted from taxation unless the benevolences bestowed amount to public charity. October 5, 1931
14- 191 Only a judge with jurisdiction to issue writ of habeas corpus and the magistrate who binds over to district court one charged with felony may take bail of person committed. October 14, 1931
14- 194 Neither a county agent nor a county nurse is a public officer. Trips of county agent to state fair or to extension service gathering are not attendance at a gathering of public officers and expenses of same are not authorized by law. County nurse is not entitled to expenses for attending a gathering of nurses. October 15, 1931
14- 195 For question of hunting and fishing on navigable waters federal meander lines determine rather that navigability. There is no towpath along the bank of navigable waters in Montana but hunters and fishermen may use the bed of the stream in boats or otherwise. The owner of adjoining land may not prevent such use by "no trespassing" signs. Neither federal nor state authorities may give access to non-meandered streams by stocking them with fish. October 18, 1931
14- 197 County commissioners are authorized to accept school district warrants as security for county deposits but are not bound to do so where there is any question as to their having been illegally issued. October 20, 1931
14- 198 A person having a butcher's license in the county where he slaughters cattle need not obtain a license as a meat peddler in another county in which he sells but does not slaughter. October 20, 1931
14- 199 Drug dealers license may be issued to merchants other than registered pharmacists in towns or cities where there is no registered pharmacist engaged in the pharmacy business but not otherwise. October 24, 1931
14- 200 The assets fee provided for by chapter 179, laws of 1929, does not apply to companies which sell their securities merely for the purpose of financing their mining, agricultural, manufacturing or other industrial enterprises. The fee is only collectable from investment companies selling installment bonds, contracts, etc., and companies doing a similar business selling securities as defined by chapter 194, laws of 1931. October 28, 1931
14- 201 A building and loan association may not adopt a by-law by which dividends when declared are not distributed to the stockholders but are placed in a new fund not recognized in the statute, namely, a deferred dividend fund, the said dividends to be held in that fund for the purpose of paying losses which might accrue within some stated future period of time but which had not accrued at the time of the declaration of the dividends. October 28, 1931
14- 203 A bank in existence at the time of the enactment of chapter 89, laws of 1927, which is capitalized at $20,000, is not required to increase its capital stock to the minimum of $25, 000 provided in said act in order to continue its existence at the expiration of its charter. October 29, 1931
14- 204 While chapter 146, laws of 1931, does not specifically provide for a transfer of funds to the county where the school is located a transfer is necessary in order to prevent warrants being issued in excess of items as fixed in the budget. October 29, 1931
14- 206 A person, firm or corporation that receives for storage beans or any of the other agricultural seeds mentioned in chapter 50, laws of 1927, is required to procure a license as therein provided, the provisions of said chapter not being confined to the storage of said seeds when they are intended for planting purposes only. November 3, 1931
14- 207 California insurance company doing business in Montana is required to pay the license fees at the time provided by our state laws and not at the time provided for payment by the California laws. Where the date for payment fixed by the Montana law is earlier than that fixed for payment by the foreign law a reasonable discount should be allowed on the amount of the license fees to be paid. November 6, 1931
14- 208 County commissioners have no authority to permit land owners adjoining the public highways to construct fences across the right-of-way leaving auto gates with cattle guards for the passage of motor vehicles and gates to permit the passage of livestock. November 10, 1931
14- 209 The losses which are authorized to be deducted when a member withdraws from a building and loan association are his share of the losses which have actually occurred at the time but which have not been paid out of the contingent fund because it became exhausted by the payment of prior losses therefrom. November 10, 1931
14- 210 Bonds required under section 3592.2, 1839.5 and 1805.42, R.C.M. Supplement 1921, are not official bonds such as are referred to in section 464, R.C.M. 1921, and therefore it is not necessary that the same be filed in the officer of the secretary of state. November 12, 1931
14- 211 Schools and colleges of barbering must furnish bonds even though in business when chapter 127, laws of 1929, was enacted. December 6, 1931
14- 211 An owner may slaughter and sell cattle of his own breeding without procuring a license but meat and hides must be inspected and stamped. One may kill an animal for his own use and that of three neighbors, or less than three, and may distribute meat in unequal portions. November 17, 1931
14- 212 Subdivisions 3 and 4 of section 145, R.C.M. 1921 construed. Fees charged a building and loan association to increase its capital stock should be computed as though it were a new instrument and without regard to any fees formerly paid for filing its articles of incorporation. December 6, 1931
14- 215 High school funds of joint districts are required to be kept in the county where collected and are paid out on warrants drawn by the school board. The fund is not required to be transferred to the county where the high school is located. December 7, 1931
14- 217 County commissioners do not have the power to employ a tax ferret for the purpose of discovering net proceeds of mines or other property that escaped taxation. December 8, 1931
14- 219 Personal property taxes which are not a lien upon real estate draw interest at the rate of two-thirds of one per centum per month from and after November 30th until paid and five per centum is added to the amount thereof as a penalty. Personal property taxes not a lien upon real estate may not be paid in semi-annual installments. December 8, 1931
14- 220 The superintendent of banks, or his liquidating agent, liquidating an insolvent state bank, is not required to pay to the clerk of the district court a filing fee for filing a petition for the purpose of securing the order of the court in connection with the liquidation of the bank. December 8, 1931
14- 221 Warrants registered prior to July 1, 1931 cannot be restricted to the special fund mentioned in section 1 of chapter 159 of the laws of 1931 for payment unless that fund affords a means for payment equal to the means provided by the funds upon which the warrants are drawn. Subsequent legislation cannot substitute a means of payment less adequate, certain and speedy than was provided for the payment of the warrants by law at the time of their issuance. December 15, 1931
14- 226 Where poor tax is collected from a person temporarily in the county for the purpose of working or other reason it should be refunded to the county of his residence providing he produces a receipt showing payment. December 18, 1931
14- 227 Where the county high school and district high school submit their budgets the county commissioners are not authorized to reduce the budget of the district high school without notice and without an opportunity to be heard. In such case the proceeds fo the taxes collected must be apportioned to each school in the proportion that its budget bears to the total high school budget of the county. December 22, 1931
14- 229 Where the high school tax is to be apportioned between the county and district high school the apportionment should be based upon the relation existing between the respective amounts required to be levied for each school and not on the total of the budget where deduction has been made for cash on hand. December 23, 1931
14- 230 Where pupils attend school outside their districts and no contract is entered into between the districts as to tuition charge the district furnishing the school is entitled to receive an amount from the other district equal to the per capita cost. December 26, 1931
14- 231 County offering for sale 38, 000 acres of land acquired by tax deeds should offer each tract separately before offering the same for sale as one block. December 31, 1931
14- 234 Delinquent taxes cannot be considered anticipated revenue so as to permit warrants to be issued against them. January 8, 1932
14- 235 Section 5306, R.C.M. 1921 as amended by chapter 13, laws of 1929, requires that a petition for the discontinuance of a part of a street must be signed by all the owners of real property abutting on the street except where part of the street is to be closed for school purposes. January 8, 1932
14- 236 If there is no fiscal agency in the city wherein bonds or coupons are made payable the county treasurer should advise the state auditor so that such an agency may be designated by the governor. January 11, 1932
14- 238 Section 30 of chapter 188, laws of 1931, construed with chapter 86, laws of 1923, and section 27 of chapter 160, laws of 1931, with respect to investment of surplus sinking funds. January 22, 1932
14- 241 Where a new mortgage is given as a renewal of an old mortgage in the absence of any paramount equities the mortgagee does not lose his right of priority, and a lien for hail insurance which was not prior to the old mortgage would not take priority over the new mortgage. January 22, 1932
14- 242 An irrigation district having bonds outstanding, which were issued when the law provided that on a sale of lands acquired by tax deed they could not be sold for less than the total of the taxes and assessments against it, is entitled to receive out of the proceeds, where they are less than the total amount of taxes and assessments, its pro rata share of the proceeds and the general taxes against the land are not entitled to priority in the distribution of the proceeds of the sale. January 22, 1932
14- 243 The provisions of section 287, R.C.M. 1921, as amended by chapter 17, laws of 1925, do not apply to the state fish and game commission but section 3668, R.C.M. 1921 still governs the letting of contracts by the commission. There is no specific procedure governing the purchase of real estate by the commission has authority to purchase the same under section 3653, R.C.M. 1921. Members of the commission cannot be interested in contracts let by the commission. February 11, 1932
14- 245 In the absence of statutory requirements the state auditor has authority to adopt a facsimile signature, and having done so the use of the same constitutes a valid and legal signature. February 11, 1932
14- 247 The state superintendent of banks when liquidating an insolvent bank acts as an agent for the state. He is not required to pay filing fees to the clerk of the district court for filing a complaint in a civil action. February 15, 1932
14- 247 The bond of a treasurer of a fire department relief association must be not less than the amount of all funds and securities belonging to the association. The treasurer is chargeable with the safe-keeping of the moneys and securities belonging to the association. He is not relieved from this responsibility nor from the duty to provide a bond covering the funds and securities where the trustees assume the custody of the funds and securities or any part thereof. February 19, 1932
14- 250 Where a taxpayer owns two tracts of land and personal property and one of the tracts was sold for the delinquent real estate taxes against it, together with the personal property taxes, a mortgagee holding a mortgage on the tract so sold cannot require an apportionment of the personal property taxes between the two tracts of land. Apportionment of real estate taxes must be permitted before there can be an apportionment of personal property taxes. County treasurer acted within his authority when he sold the one tract for the real estate taxes against it and all the personal property taxes and he was not required to sell both tracts of land for a pro rata share of the personal property taxes. February 25, 1932
14- 254 A person who has had one year's practical experience in the office of a practicing public accountant has the necessary qualifications as to experience entitling him to take the examination of certified public accountants, the experience not being required to have been in the office of a practicing "certified" public accountant. February 27, 1932
14- 255 The county commissioners have no authority to pay a commission of 5% for the collection of poll tax by may allow the county treasurer to expend not to exceed that amount in the collection of the same. February 27, 1932
14- 256 A taxpayer assessed with real and personal property taxes may pay one-half of the personal property taxes on or before November 30th without paying one-half of the real property taxes. The real estate remains liable for the other half of the personal property tax and the personal property itself also remains liable for the half of the taxes not paid. February 29, 1932
14- 257 The ultimate liability of a policy holder in a mutual insurance company does not exceed the amount stipulated to be paid by him and represented by notes deposited with the company in such amount as the directors in their discretion require. March 3, 1932
14- 258 Section 10 of chapter 100, laws of 1931, is applicable to the sale of lands acquired by tax deeds. An irrigation district may purchase lands from the county acquired by tax deeds where the irrigation district has delinquent taxes or assessments against the lands. Section 2 of chapter 89 of the laws of 1925, rather than section 6 of said laws, prescribes the manner and conditions under which such purchase shall be made. The right of the district to purchase is an absolute right to be exercised in its discretion and the county has no option except to convey the lands to the district. March 3, 1932
14- 259 Drainage district is entitled to receive its pro rata share of the penalties and interest collected upon a redemption from the county of lands where the taxes and assessments for which the land was sold included assessments made for the drainage district. March 5, 1932
14- 262 Where bonds are made payable at the treasurer's office it is not mandatory upon the treasurer to make payments through a fiscal agent but the treasurer may do so if the bondholders do not object. March 10, 1932
14- 263 After a county acquires lands by tax deed county commissioners have a reasonable time within which to offer the same for sale. In the absence of extraordinary circumstances a period of more than one year after deeds are acquired would be an unreasonable delay. Opinion of county commissioners that delaying sale for a longer period would result in obtaining a higher price than 90% of the fair market value would not justify delay beyond that period. March 14, 1932
14- 264 Section 990, R.C.M. 1921, does not require the public meeting of twenty or more persons to make more than one nomination for each office to be filled. Any number of public meetings may be called to make nominations. March 16, 1932
14- 266 A conviction for felony in the federal court works a forfeiture of the right of franchise. County clerk is required to cancel registry card of any person convicted of a felony in the federal court upon the production of a certified copy of judgment of conviction. March 17, 1932
14- 268 County treasurer is the custodian of all county funds including receipts from county fairs. It is his duty to take charge of and account for the same. The county fair is a county agency under the provisions of the budget act. March 17, 1932
14- 271 Outstanding warrants issued by a high school to be included in the budget estimate. A district or county high school is limited in issuing warrants to one-half of the anticipated receipts before apportionment. March 22, 1932
14- 272 Graduates of an accredited school of barbering maintaining a course of continuous instruction of six months and not less than eight hours in any working day are eligible to take the examination before the board of barber examiners. March 22, 1932
14- 273 Articles of incorporation of credit unions formed under the provisions of chapter 105, laws of 1929 should be filed with the county clerk and recorder of the county wherein the corporation maintains its principal place of business, and a certified copy filed with the secretary of state. March 22, 1932
14- 275 The term "resident owner," as used in section 1, chapter 119, laws of 1931, means an owner residing on land sought to be included in the herd district. The costs of publishing the notices required by the act in question must be paid by the county. March 25, 1932
14- 275 Motor vehicles from foreign states not in this state for more than seven days at a time and used as a means of individual transportation or as a demonstrator are not required to carry a Montana license; neither is such foreign dealer required to have a Montana dealer's license where such dealer does not maintain a place of business in Montana. March 28, 1932
14- 276 No inspection of cattle is necessary in this state when they are shipped by railroad and consigned to a definite point outside of the state where the commission maintains a stock inspector. Cattle shipped outside the state by trucks must be inspected prior to their removal from the state. March 28, 1932
14- 278 A prospector is required to obtain a permit from the state land board before prospecting on state lands. If such prospector makes a valuable discovery he may apply for a mineral lease to the said board which fixes the terms, and such prospector is then given a preference right of leasing the same. March 29, 1932
14- 279 A candidate for a public office violates the corrupt practices act if he promises or agrees that if elected he will draw only a part of the salary attached to the office or refund into the treasury a part thereof. March 30, 1932
14- 282 A bank in voluntary liquidation under section 6109-E, laws of 1923, may have access to the records and reports of the liquidating agent made to the state superintendent of banks. April 1, 1932
14- 283 "Arterial highways," within the meaning of chapter 88, laws of 1927, defined. County expending money on city streets forming component parts of arterial highways may not donate the funds to the city or to a special improvement district therein. The money must be expended by the county under its supervision. County can expend a sum in excess of $10,000 of the automobile license funds in the improvement of a single road project without a vote of the electors. In counties having a total registered vote of 15, 000 or over the work must be done under the supervision of the county surveyor. Material, machinery, equipment or tools necessary to be purchased would have to be by and with the approval of the county commissioners. April 2, 1932
14- 285 Bond given by an oil company to the United States for the performance of a lease wherein it is provided that the lessee would pay all taxes levied by the states upon improvements and the output of the wells was given for the benefit of the United States and not for the state or the counties therein and the bond is not liable at the suit of the county for taxes against the lessee. April 5, 1932
14- 286 Where on the same date that the primary nominating election is held the question of whether a county will adopt the manager form of county government will also be voted upon; the candidates who receive the nomination for offices other than those of county commissioner, county superintendent of schools, sheriff, county attorney and clerk of the court would not be entitled to have their names appear upon the general election ballot if the proposition to adopt the new form of government carries and the date for the new government taking effect is prior to the date when the candidates nominated, if elected, would take office. April 6, 1932
14- 288 Owners of motor trucks contracting with companies or individuals to distribute their products and having no equity in the business of such company or individual come within the provisions of section 2, chapter 184, laws of 1931, and must have a state "Class C" motor carriers' license. April 9, 1932
14- 288 Signatures of lessees of government land to "horse herd district" petitions are required if signatures of owners or possessors of 55% of the land in the district cannot be procured without said lessees' signatures. April 14, 1932
14- 289 The directors of a special road district may not contract with themselves to furnish materials and supplies in connection with work under their jurisdiction or perform labor for compensation upon the highways over which they have jurisdiction. The treasurer of the district must give a bond as a condition precedent to the discharge of the duties of his office. April 14, 1932
14- 291 Forty-eight hour notice of special meetings of school board not necessary when all members are present and consent to meeting. Board may fix date of special meetings by resolution entered upon minutes. April 15, 1932
14- 292 In purchasing bonds with sinking funds no right is violated by not purchasing in numerical order lowest numbers first. April 20 , 1932
14- 294 State land may be included in a horse herd district. State board of land commissioners not resident owner and therefore cannot sign petition for creation of such district. April 25, 1932
14- 294 Profit from the sale of tax-exempt government securities, and interest received therefrom, may be included in computing the gross income of corporations for the purpose of arriving at the net income subject to taxation under the Montana corporation license tax law. April 30, 1932
14- 295 If a mutual benefit society does not have to exceed two hundred members and pays no salaries to officers, agents, or other employees, or if it does not receive premiums or make dividends it is exempt; otherwise, it must comply with the provisions of section 6118, R.C.M. 1921. May 2, 1932
14- 297 Milk of magnesia prepared substantially in accordance with the formula contained in the United States Pharmacopoeia is neither a patented nor a proprietary medicine. Aspirin is not a proprietary or patented medicine. May 2, 1932
14- 298 Improvements upon land destroyed by fire prior to the first Monday in March should not be assessed. Where they were assessed and the taxes paid without protest there is no provision at law for a refund. June 7, 1932
14- 298 A sheriff in computing the costs of sale on the foreclosure of a real estate mortgage is not entitled to include a charge of one dollar for the order of sale but may charge a fee of one dollar for advertising, as provided in paragraph 11 of section 4916, R.C.M. 1921, as amended by chapter 111, laws of 1927. May 26, 1932
14- 299 Candidate at the primary nominating election may have his name appear upon the ballot in any manner that he desires provided he uses his proper surname and given name or initials thereof. June 7, 1932
14- 300 If moneys received from ten mill levy and all other sources are insufficient to cover the school budget, including the cash reserve, it is mandatory that a special election be held to obtain, if possible, the consent of the electors to make an additional levy. June 8, 1932
14- 301 Section 86, chapter 148, laws of 1931, does not provide a maximum levy where transportation is furnished and the total for transportation plus other maintenance cost exceeds $125 per student pupil. June 14, 1932
14- 302 A county treasurer should collect interest at the rate of two-thirds of 1% per month when assigning tax sale certificates where the taxes for which the property is sold were levied in 1931 or subsequent years. Where, however, the assignment is of certificates on taxes levied previous to 1931 interest should be collected at the rate of 1% per month. June 15, 1932
14- 304 Under the circumstances mentioned in the opinion prospective candidate was entitled to have his petition filed after five o'clock P.M. on the last day prescribed by law for filing the same. June 22, 1932
14- 307 An owner of land within a proposed horse herd district in order to be eligible to sign the petition for the creation thereof must either be residing in the district or in actual possession of the land included therein. June 25, 1932
14- 308 A state representative may also be a presidential elector. Presidential electors are nominated by convention and elected at the general election. June 25, 1932
14- 308 Livestock shipped from one county to another by truck must be inspected in the county from which shipment is made and before removal therefrom. June 29, 1932
14- 310 Transfers within the general class of salaries and wages or of maintenance and support are confined to transfers from those appropriations which are payable out of the same fund as is payable the appropriation for salaries and wages or maintenance and support to which the transfer is made, except that as to appropriations to be expended from county road or bridge funds, special road district funds or any special highway fund, transfers may be made between or among the general classes of salaries and wages, maintenance and support and capital outlay. This is the only instance where transfers may be made as between the general classes and where a transfer of an appropriation may be made that is payable out of one fund to an appropriation payable out of another. Transfer cannot be made from an appropriation payable out of the general fund to an appropriation payable out of the county road fund. June 30, 1932
14- 312 Superintendent of banks has authority to liquidate an unincorporated bank which has voluntarily closed its doors and placed its affairs in his hands. July 7, 1932
14- 314 School warrants issued in anticipation of taxes levied by not collected and within the appropriation made in the budget may be registered if there are not sufficient moneys in the funds on which they are drawn to pay them and they are payable in the order of their registration out of the funds on which they are drawn regardless of whether the money that comes to the funds arises from levies made in subsequent years. Registered but unpaid warrants should be taken into consideration in determining how much money will be needed for the school district to cover the items of expenditure contained in the budget. Where the ten mill levy is insufficient to raise sufficient funds to cover the current school expenses and create the reserve fund it is mandatory upon the school board to call a special election for the purpose of submitting the question of an increased levy. Failure of the school board to call the election places the board of county commissioners in the same position as if an election had been called and the proposition to make an additional levy had been defeated. Where the ten mill levy is insufficient to cover the items of expenditure mentioned in section 1 of the budget and to create the reserve fund over other items mentioned in said section 1 in scaling down said section 1 to meet the estimated funds to accrue to the general fund. July 8, 1932
14- 316 Maximum amount of budget for all purposes including teaching contracts made by the school board cannot exceed anticipated receipts from maximum levy and all other sources for the current school year. July 27, 1932
14- 318 The county has no authority to bring condemnation proceedings to obtain right-of-way for a federal road, but when a petition is properly presented may establish a county road and institute condemnation proceedings for the purpose of obtaining right-of-way therefor. August 1, 1932
14- 319 City budget law provided by chapter 121, laws of 1931, becomes effective July 1, 1932. Said act is constitutional and city officers have no power to question its constitutionality. August 1, 1932
14- 323 United States stamps are required to be affixed to sheriffs' deeds where the extent or value of the property conveyed exclusive of liens and encumbrances remaining thereon exceeds one hundred dollars. August 4, 1932
14- 324 Sunfish are game fish and may not be trapped or seined either by the commission or by others with its permission. August 9, 1932
14- 325 A sheriff who makes an arrest under a warrant is entitled to mileage going and returning for serving a warrant, and mileage at the statutory rate for each prisoner arrested and transported before a magistrate. August 19, 1932
14- 329 Section 3891, R.C.M. 1921 does not give any clear answer to right of public utility entering field subsequent to passage of the Public Service Commission Act of 1913 to initiate rates; hence, construction of administrative board acquiesced in for a number of years will be adopted. August 22, 1932
14- 331 At the expiration of a non-producing oil and gas lease the state board of land commissioners must advertise the land for re-leasing. The authority given to the state board of land commissioners to advertise land for re-leasing at the expiration of an oil and gas lease is a grant of power to the board and not the grant of a discretion as to its exercise. August 23, 1932
14- 333 Sinking funds of cities and towns cannot be invested in special improvement warrants or bonds as they are not expressly or impliedly mentioned in section 27 of chapter 160, laws of 1931. August 25, 1932
14- 334 Chapter 121 of the laws of 1931, known as the municipal budget law, applies to all cities in the state, including those having the commission or commission-manager forms of government. August 31, 1932
14- 335 Taxes are not paid where check given county treasurer for them is not paid even though the lack of payment is due to negligence of the county treasurer in presenting the check for payment. September 6, 1932
14- 336 State banks may not pledge their assets as security for the deposit of fire department relief association funds. September 7, 1932
14- 337 Crop mortgagee is not entitled to participate in the proceeds of a state hail insurance policy unless there has been an assignment by the insured or the policy so provides. September 7, 1932
14- 338 Regional agricultural credit corporation authorized to be created by the Reconstruction Finance Corporation will not, when doing business in Montana, be subject to the payment of corporation license taxes even though it be incorporated under the laws of the state of Delaware; neither will the corporation be subject to the provisions of chapter 169, laws of 1931, relating to the payment of fees to the secretary of state. September 13, 1932
14- 344 A petition for abolishing a county high school must be signed by 20% of the qualified electors whose names appear on the last assessment roll and not 20% of the total of all qualified electors whose names are on the assessment roll. Between the first day of July and the first day of September is determined by excluding both terminal dates. September 13, 1932
14- 346 Department of agriculture may establish standards for receptacles for fruits but cannot require that the fruits be sold in those receptacles. September 17, 1932
14- 347 Where the county performs work within a road district at the request of the district and it is of such a character as to be a proper charge against the district funds the county may charge the district therefor. September 26, 1932
14- 348 When a mistake was made as to assessed valuation of property subject to high school tax the board of county commissioners has power to raise the levy so as to produce the required amount to balance the budget. September 26, 1932
14- 349 The state board of hail insurance may borrow money in anticipation of collection of tax levy and pay 6% interest. September 27, 1932
14- 350 Where personal property is sold on a conditional sales contract and assessed to the purchaser, together with the purchaser's other personal property, when such personal property so sold is re-possessed it is not subject to a lien of all the person property tax so assessed. September 29, 1932
14- 351 The lien for personal property taxes extends to all real estate owned by the owner of the personal property. September 29, 1932
14- 352 The gasoline license tax is a tax imposed upon the dealer for the privilege of doing business and is not a direct burden upon the bank so as to interfere with its operation, and therefore the exemption in the federal statute does not forbid the imposition by the state of the excise upon dealers on account of gasoline sold to the bank or its employees for use in the business of the bank. September 29, 1932
14- 354 Federal and state officers designated special firer wardens by statute need not take the oath of office prescribed by the constitution. Public-spirited citizens and members of Montana Forestry Association who serve as such should take the official oath. September 30, 1932
14- 356 A design or form is a trade-mark as defined by section 4286, R.C.M. 1921, and may be registered separate and apart from a trade name. October 6, 1932
14- 356 Corrupt practices act in its relation to entertainments and furnishing of meat or drink discussed. October 6, 1932
14- 358 Under the laws of Montana a corporation has no power, either expressed or implied, to enter into partnerships. October 8, 1932
14- 359 Power of district high school to use district funds to transport high school pupils from without the district discussed. October 14, 1932
14- 361 School houses may not be rented for church purposes as to do so would violate section 8, article XI of the constitution. November 12, 1932
14- 365 The budget act, chapter 121, laws 1931, applies to expenditures for municipal water plant even though it is not necessary to resort to taxation as no distinction can be made between cases where taxation is necessary and those where it is not. A contract entered into by a city becomes "a mandatory expenditure required by law," and therefore within the emergency class. November 16, 1932
14- 368 Sheriffs' deeds to federal land banks--where they are procured as the results of foreclosure proceedings--should be issued by the sheriff without the revenue stamps attached. November 18, 1932
14- 369 The provisions of section 2075, R.C.M. 1921, providing for a penalty for refusing to make the statement or statements, as provided in section 2069 of the code, permit prosecutions only of those persons who, under the circumstances mentioned in said section 2069, are required to make the statements, and that section 2075 provides no penalty for failure to make the statement or statements under the circumstances mentioned in section 2070. November 23, 1932
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