Page

Held

Date

11- 36 Where the amount allowed in the county budget for the payment of special officers and detectives has been exhausted the county commissioners may allow and pay claims for such services if in their judgment an emergency exists or there is just cause for the employment of such officers. December 1, 1924
11- 37 Boards of county commissioners are authorized to pass upon bills presented against the county by public officers and to fix the amount for the use of privately owned automobiles at not to exceed the 12 1/2c per mile provided by chapter 80, laws 1923,. December 2, 1924
11- 38 Section 3694 R.C.M. 1921, as amended by chapter 77, laws of 1923, prohibits the possession by one person at any one time of more than twenty pounds net weight and one additional fish of any and all kinds of game fish. December5, 1924
11- 40 Section 2269 R.C.M. 1921 is not affected by chapter 96 of session laws of 1923. A taxpayer, to avail himself of the semi-annual taxpaying plan provided by chapter 96, laws of 1923, must pay unconditionally one-half of his taxes, which he deems lawful, on or before November 30th of each year. A taxpayer, to proceed under section 3369 R.C.M. 1921, must pay under protest such part of his total tax as he deems unlawful, on or before November 30th of each year and within sixty days from such date begin an action to recover the same. December 11, 1924
11- 42 A constable when sued for damages for wrongful attachment is required to pay fees to the clerk of the district court. December 12, 1924
11- 42-13 The interest collected on delinquent taxes, except in those cases where the property has been sold to someone other than the county should be pro-rated among the various funds for which the tax is collected. December 13, 1924
11- 43 Stockholders and directors of a state bank in the process of liquidation must hold annual meetings. A state bank in process of liquidation must follow the statutory method in reducing the number of directors. December 13, 1924
11- 44 The so-called "gasoline tax" is a license or occupational tax levied upon distributors and dealers in gasoline and distillate. Therefore a consumer cannot claim exemption from it. The fee for the registration of motor vehicle is a license fee levied and collected under an exercise of the police power of the state. A law proposing to determine the amount of the fee for the registration of motor vehicles upon the basis of the occupation or financial circumstances of the owner would be unconstitutional. December 13, 1924
11- 46 An individual or association conducting a bank must be the owner and in possession of the minimum amounts specified by section 6096 R.C.M. 1921, but need not deed the property in trust. December 13, 1924
11- 47 Section 3341, R.C.M. 1921, as amended by chapter 29, laws of 1923, construed to require the shipper of cattle to furnish a tally list when shipping to a point outside of the state where this state maintains inspectors, whether shipping his own cattle or estrays, or both. December 12, 1924
11- 48 Owners of automobiles and motor vehicles regularly soliciting and carrying passengers for hire in the manner set forth in the opinion come within the provisions of chapter 154, laws of 1923, and must procure a license as provided therein. December 6, 1924
11- 49 The board of county commissioners, when determining the class of county, must use the assessment of the current year and not that of a previous year. December 16, 1924
11- 50 Children of Indian citizens should be included in the census of the school district in which they reside. December 17, 1924
11- 51 Section 1137, R.C.M. 1921, held to authorize truant officers to enforce orders of superintendents of schools and boards of trustees forbidding the attendance of school children at public dance halls and other places of amusement. Truant officers in enforcing such orders may enter such dance halls and places of amusement and may remove school children therefrom and may arrest the proprietor of any such place who resists such removal. December 13, 1924
11- 53 Detectives employed by the county attorney need not specify separate items making up each day's expenses in claims for room and lodging where the total amount is within the amount per day allowed by contract. Vouchers and receipts need not be attached to such claims. December 20, 1924
11- 54 School districts are required to come under the provisions of the compensation act and to pay compensation coverage where any of their employees are engaged in a hazardous occupation. Whether the occupation of a janitor is a hazardous one is one of fact, depending upon the duties that the janitor is required to perform in each particular case. December 20, 1924
11- 57 The state board of education is the head of the state educational institutions and has no power to prescribe courses or supervise parochial schools. It may approve the issuance of teachers' certificates to graduates of private schools under certain conditions. December 22, 1924
11- 59 The insurance commissioner of Montana may lawfully disapprove of a proposed consolidation of two life insurance companies which by its terms is to become effective upon the approval of such insurance commissioner. The approval of the insurance commissioner of Montana of a proposed merger of two life insurance companies is not a necessary prerequisite for such consolidation. December 24, 1924
11- 61 A fee of $5 must be paid to the clerk of the district court for filing a petition for the creation of an irrigation district. A fee of $2.50 must be paid for filing a protest to the inclusion of certain lands in an irrigation district. A fee of $2.50 must be paid for the filing of the order creating an irrigation district. December 26, 1924
11- 62 The district court reporter is entitled to extra compensation for reporting proceedings in a justice court and for taking statements of prisoners in the jail. The county attorney's stenographer is entitled to extra compensation if appointed to report proceedings in a justice court but is not entitled to extra compensation for taking statements of prisoners in jail. December 27, 1924
11- 63 Whether or not a specific appropriation has been made, and if made whether it is exhausted, are questions of fact to be determined by the state auditor when drawing warrants for state claims. And must likewise be determined by the board of examiners in ascertaining whether approved claims should be sent to the auditor or to the legislative assembly. Where the board of examiners sends to the auditor approved claims which should have been held and transmitted to the legislature because of the exhaustion of the appropriations, it is the duty of the auditor to return them to the board without drawing warrants therefor. The auditor should not draw warrants for approved claims except where there is a specific appropriation therefor which is not exhausted. It is the duty of the state auditor to follow the legislative direction where in making an appropriation from two or more funds the legislature had indicated which of the funds should be drawn upon first. In the absence of legislative direction the board of examiners may designate which of the funds shall be drawn upon first. Where two or more separate unexpended appropriations exist which are equally applicable to the payment of a claim in the absence of legislative direction the board of examiners may designate which shall be first drawn upon. Where all funds out of which a particular appropriation is made are exhausted save one, it becomes the duty of the auditor to draw warrants upon the remaining unexhausted fund. The state auditor may use his discretion as to which fund the warrant will be drawn upon in the instances stated in the opinion. December 29, 1924
11- 68 Bonds of a foreign country may not be accepted as security for a deposit of county funds. December 29, 1924
11- 68-30 Water bonds issued by cities or towns may be retired either under the provisions of section 5039, R.C.M. 1921 or section 5283, R.C.M. 1921. December 30, 1924
11- 69 Indebtedness represented by county warrants may not be charged off after the lapse of eight years from the date upon which they have been called for payment. December 30, 1924
11- 71 Sections 4961 and 4974, R.C.M. 1921, are mandatory and not directory. The state examiner must examine the books of incorporated cities and towns regardless of the population thereof. December 30, 1924
11- 72 Employers, a part of whose employees are engaged in hazardous work, are required to report their entire payroll to the compensation board where such employers have elected to come under the compensation act. A mercantile company conducting a meat shop in connection with a general store is engaged in a hazardous occupation and must report its entire payroll where it elects to come under the compensation act. A corporation organized to reclaim and settle land under the provisions of the Carey act is required to report its entire payroll where any of its employees are engaged in hazardous occupations and where it elects to come under the compensation act. December 31, 1924
11- 74 Upon the creation of a new county the officers of the old county retain jurisdiction of the territory included within the new until it has been fully created. An appeal from a decision of a county superintendent upon a question of the creation of a school district in territory included within a new county must be taken to the board of county commissioners of the old county unil such time as the new county is fully created notwithstatnding that the county commissioners of the new county take office immediately upon the filing of the certificate declaring the result of the election. December 31, 1924
11- 75 Under the facts stated in the opinion, the question of which of two contestants is entitled to a seat in the state senate as the senator from Lake county is one for the senate to decide. January 14, 1925
11- 78 The stockholders of a bank may not waive the notice of a meeting for the purpose of reducing the capital stock of the bank. January 17, 1925
11- 79 The office of city clerk may be abolished and the treasurer required to perform the duties theretofore performed by the clerk. The treasurer may not receive additional compensation therefor. January 17, 1925
11- 80 New counties are entitled, after the effective date of their creation, to collect for their use and benefit the second installment of taxes levied prior to their creation. In adjusting the indebtedness between an old and new county uncollected taxes are not to be taken into consideration as a credit or liability of either county. January 17, 1925
11- 81 A license tax may be made a lien upon all property used in the business belonging to the person subject to the tax. A licenses tax may be a lien upon property regardless of ownership when the owner has contracted with reference to his property after the passage of the act. January 19, 1925
11- 82 The holders of interest coupons on county bonds agreed to be paid at some point without the State of Montana may resort to the courts to enforce the agreement if such an agreement is valid. January 28, 1925
11- 85 The boards of county commissioners have no power or authority under statute to appoint an assistant to aid the district judge in the examination of accounts and reports of receivers of defunct banks filed in the court. January 29, 1925
11- 86 A school board has no authority to authorize the construction of a community building on school grounds. January 29, 1925
11- 87 Under the provisions of section 5214, R.C.M. 1921. the county treasurer is required to collect the interest and penalty upon delinquent city taxes for the use of the city. January 24, 1925
11- 88 Justices of the peace have no authority to remit fines, once they are imposed. January 30, 1925
11- 89 The electors in the territory affected by a proposed plan of consolidation of a city and county government cannot be given authority to repeal or amend the law passed by the legislature embodying the proposed plan of government. The authority of the electors is confined to approval or rejection of the proposed plan. January 30, 1925
11- 90 Where a defendant is convicted of violations of the laws of Montana relating to intoxicating liquor upon an information containing three counts charging separate offenses and where the judgment imposed a jail sentence "of 60 days upon each of the first three counts" the sentence so imposed runs cumulatively and not concurrently. January 31, 1925
11- 92 Only one high school in each county may participate in normal training appropriations. A joint district high school situated in a county having another high school participating in normal training appropriations cannot participate in the normal training appropriations even though part of the joint district is in another county which has no high school which participates in such appropriations. February 3, 1925
11- 94 Where pool tables are operated in the rear portion of a store room and candy and soft drinks sold in the front portion the entire room is a pool room within the meaning of the law prohibiting minors from frequenting pool halls. February 4, 1925
11- 94-4 Ford automobiles with truck boxes are "motor trucks" within the meaning of section 1763, R.C.M. 1921, and should be licensed accordingly. February 4, 1925
11- 95 The clerk of the district court is authorized to sign orders in probate matters when for any reason the district judge is absent from his chambers. February 5, 1925
11- 96 The legislature may not by consenting that the state be sued upon an unliquidated demand deprive the board of examiners of the power given by the constitution to pass upon all claims against the state. When a claim has not been presented to the board of examiners no appropriation to pay the same can be made. February 5, 1925
11- 100 In view of section 2 of article VI of the constitution of Montana the Nineteenth Legislative Assembly is not permitted to amend the laws of 1921 providing the apportionment for representatives. February 6, 1925
11- 104 The road poll tax levied by a city through an ordinance belongs to the city though the same be collected by the county treasurer and credited to the road fund of the county. February 7, 1925
11- 105 It is not the duty of the county treasurer to furnish to the adjustment commission an itemized financial statement. County funds deposited in an insolvent bank should be taken into account in adjusting the indebtedness between old and new counties and should be considered at the value thereof. Delinquent taxes should be taken into account in adjusting indebtedness between old and new counties and should be considered as of the date when the new county is fully created. February 4, 1925
11- 109 Interest received on bonds of a foreign corporation may not be considered in computing the income of a corporation for the purpose of ascertaining the corporation license tax. A corporation is a resident of the state of its creation. February 11, 1925
11- 110 Where there are minor dependents under the age of sixteen and where the mother has been granted an interlocutory decree of divorce compensation should not be granted to either the minors or the mother without a hearing and an opportunity of all claimants to present their claims. February 13, 1925
11- 112 The county commissioners are not authorized to pay the expenses of the state entomologist incurred in the performance of his duties in eradicating insect pests. February 2, 1925
11- 113 The county commissioners have the power to fix the salaries of all deputies but in fixing the salaries of regular deputies they may not fix them at less than the minimum provided in section 4873, R.C.M. 1921, nor more than eighty per cent of the salary of the officer under whom such deputy is serving. The county commissioners have the power to fix and determine the number of deputies and assistants for county officers except in the case of the under sheriff and may regulate the employment of such deputies. February 26, 1925
11- 115 The term of office of the chairman of the industrial accident board is fixed by law and he may not be removed except in the manner provided by law and only for cause after a hearing. March 5, 1925
11- 116 Land bid in by the state upon foreclosure of mortgage is not taxable during the period of redemption. Land deeded to the state, with the right of redemption in the former owner, is not taxable. March 20, 1925
11- 117 When a judgment has been written out at length and signed it must be copied in full in the judgment book and if findings of fact and conclusions of law have been embodied in the judgment they should also be copied as a part thereof. March 23, 1925
11- 118 A bank having made application for a certificate of authorization before February 28, 1925, is not bound by the limitations prescribed by chapter 73, laws of 1925. March 25, 1925
11- 119 The interest rate on state warrants registered on and after April 1, 1925, is 4 1/2 per cent. March 25, 1925
11- 120 A claim for fees illegally collected by the county need not be presented within one year and the county commissioners in their discretion need not plead the statute of limitations. March 27, 1925
11- 124 Boards of school trustees are without authority to employ special counsel to assist the county attorney in defending court proceedings to which the school district is a party. March 28, 1925
11- 125 A bank organized before the taking effect of chapter 73, laws of 1925, may not reduce its capital stock below the minimum fixed by that chapter. March 30, 1925
11- 126 The $7500 directed by section 14, chapter 192, laws of 1925, to be transferred from the fishing and hunting license fees to the bounty fund "on or before January 1st" of each year need not be held for the payment of bounty claims accruing after its transfer but at once becomes available for the payment of any existing legal bounty claims. April 16, 1925
11- 127 In the absence of any constiutional or statutory provisions to the contrary the legislature possesses power to transfer territory from one county to another without making provision for an adjustment of indebtedness between the counties concerned. Fergus county is not entitled to an adjustment of indebtedness from Petroleum county by reason fo the transfer of territory by the legislature from the former to the latter county. April 16, 1925
11- 128 A justice of the peace may not draw the salary of a justice of the peace and the salary of police judge at the same time but may hold both offices where the justice is not paid a salary. April 4, 1925
11- 130 Fines imposed for violating the prohibition laws should be paid to the clerk of the district court of the county from which the defendant was committed and if paid at the state prison should be remitted to the clerk of said court. In either case, the defendant is eligible to parole after serving one-half of his minimum sentence. April 17, 1925
11- 131 A prisoner who has been paroled and returned to prison for violation of his parole is entitled to credit for the time he was on parole unless otherwise ordered by the state board of prison commissioners. April 20, 1925
11- 132 Employees of irrigation districts are not employees of a subdivision of the state. April 25, 1925
11- 133 Shares of stock of national banks are taxable without deducting tax exempt securities held by the bank. Shares of stock of a state bank are not taxable. April 25, 1925
11- 134 When an appeal is taken from an order of the school board to the county superintendent of schools it is the duty of the county superintendent to give notice to the school board of a time and place when said appeal will be heard and if witnesses are called to swear them and reduce the testimony to writing and allow cross examination. April 27, 1925
11- 136 A building and loan association is not subject to any limitations regarding the amount of loans on real estate, except those provided in its constitution and by-laws. April 28, 1925
11- 137 The chairman of the board of county commissioners is not entitled to any salary or fees when attending meetings of the board of trustees of a rural school district but is entitled to his actual traveling expenses the same as any other member of said board. April 28, 1925
11- 138 Trusts receipts of a foreign corporation may not be taken in lieu of securities for the safe keeping of public funds. April 28, 1925
11- 140 Notes held by non-resident decedents secured by mortgages upon Montana land are not subject to inheritance tax in Montana. April 29, 1925
11- 141 Chapter 184, laws of 1925 is unconstitutional (as in derogation of the commerce clause of the constitution of the United States) insofar as it attempts to impose a license upon persons engaged in selling or seeking to sell the goods of a non-resident of the state of Montana prior to the introduction of such goods into this state. April 30, 1925
11- 143 On the creation of a new county by petition and election uncollected but non-delinquent taxes are not to be considered as county property within the meaning of section 3, article XVI of the constitution and section 4398, R.C.M. 1921, but should be adjusted between the counties as provided by section 4400, R.C.M. 1921. Cash on hand at the date of the declaration of the result of an election on the creation of a new county is county property within the meaning of section 3, article XVI of the constitution and section 4398, R.C.M. 1921, and should be so considered upon the settlement between the counties. April 30, 1925
11- 146 A resident of Montana using an automobile in this state bearing a foreign license must purchase a Montana license. Motor trucks bearing a foreign license temporarily used in this state in a trucking business for hire must bear a Montana license. May 2, 1925
11- 147 House resolution No. 2 is not binding upon the land board in fixing a minimum rental for either grazing or agricultural lands per section or by the acre. The minimum rental at which such lands may be leased by the board is not less than five per centum of the appraised value which means the full market value of the lands for such purposes. May 2, 1925
11- 150 Whether a transfer is made in contemplation of death is a question of fact depending upon age, condition of health, consideration, et cetera. May 8, 1925
11- 152 Under section 12482, R.C.M. 1921, providing that the board of prisoners committed to the county jail shall be paid out of the county treasury, the cost of the board of a prisoner committed by a military court should be paid by the county and not out of the funds of the national guard. May 9, 1925
11- 153 Gasoline licenses taxes collected under the provisions of section 2392, R.C.M. 1921, as amended by chapter 150, laws of 1923, should be distributed as provided in this chapter and not as provided in the amendment as contained in chapter 186, laws of 1925. May 11, 1925
11- 155 A deputy county clerk may hold the office of public administrator. The duties of the two offices are not incompatible. May 12, 1925
11- 155-18 A bequest to lodges is exempt from inheritance taxes as well as one to the Deaconess hospital and St. Vincent's hospital. May 18, 1925
11- 157 The governor, under his authority to remit fines and forfeitures, may relieve sureties on a forfeited bail bond in his discretion. May 19, 1925
11- 158 A hail insurance levy is a tax and the lien thereof continues until the tax has been paid or the property sold for non-payment. A county treasurer has no authority, without authorization of the hail insurance board, to transfer a hail insurance tax which has been regularly levied against land, and any such attempted transfer does not affect the right of the state to enforce the tax. May 25, 1925
11- 160 The state board of examiners has power to call in the unexpended balances in the composite revolving funds of state institutions. Such unexpended balances do not revert to the general fund of the state on July 1st. May 26, 1925
11- 162 The county clerk must compute the percentage on the tax value of property. The assessor assigned property in different classes. May 29, 1925
11- 163 A high school librarian who renders no service as a teacher is not entitled to come under the provisions of the teachers' retirement act. June 5, 1925
11- 164 The moneyed capital of state banks invested in tax-exempt securities is not taxable and should be deducted in computing the last installment of taxes, whether the first installment was paid under protest or not. June 8, 1925
11- 166 Shares of stock held by a bank in a domestic corporation owning property that has been taxed and represented by the shares of stock, as well as investments in real estate mortgages, are deductible in determining the moneyed capital of the bank, under the limitations referred to. June 8, 1925
11- 167 The board of county commissioners has no authority to contract for the collection of money due on loans made under the act of 1918, but may employ help to collect money loaned under drought relief act of 1919, but such help should be employed in the capacity of deputy county officers and paid accordingly. A contract to collect money due on loans made under these acts is a delegation of authority and contrary to public policy and therefore illegal. June 9, 1925
11- 170 In case of loss of securities furnished by a bank to secure public funds the only remedy open to the bank is to sue the treasurer personally and also in a proper case to recover on his official bond. June 12, 1925
11- 172 Chapter 147, laws of 1925, is a police regulation rather than a revenue measure and is not unconstitutional by reason of the fact that it exempts from its operation established dealers and merchants with a commercial rating and also exempts dealers in grain, livestock and poultry. June 12, 1925
11- 173 A contractor for the reclamation service engaged in contract work is not required to come under the provisions of plan 3 but may come under plan 2 of the workmen's compensation act. June 24, 1925
11- 174 Chapter 63, laws of 1923, does not conflict with the provisions of section 2233, R.C.M. 1921, as to the redemption of property where the delinquency occurred after March 1, 1923, the date chapter 63 took effect. July 1, 1925
11- 175 Where a district is relieved of the necessity of supporting a school by reason of availing itself of the school facilities of another district the school board is not authorized to make a greater contribution than is provided by section 1010, as amended by chapter 76, laws of 1925. July 6, 1925
11- 177 There is no such legal entity as a district high school. The legislature intended by the use of the term to include school districts maintaining high schools. School districts have no authority to maintain dormitories outside their district. July 6, 1925
11- 178 Where a school house belonging to one district is included in another by reason of change of boundaries the title remains in the first district and it may remove the building within its own boundaries. July 6, 1925
11- 179 (1.) That the original note in the hands of the county treasurer is still a valid and subsisting obligation and can be enforced by the county against the maker of the note. (2.) That the county cannot establish a trust relationship between itself and the bank so as to entitle the former to claim the money in the hands of the receiver of the bank as a trust fund. July 6, 1925
11- 181 Where a county has been divided after the levy of high school taxes and the second installment is collected by the new county the tax belongs to the old county but should be distributed as if no division had been made. July 8, 1925
11- 182 The repeal of chapter 63, session laws fo 1923, by chapter 77, session laws 1925, restores the former statutory provisions suspended by chapter 63 notwithstanding the provisions of section 96, R.C.M. 1921. July 13, 1925
11- 184 Patronage dividends of a cooperative association should be deducted in determining the corporation license tax. July 13, 1925
11- 186 The unexpended balance of an appropriation reverts back to the state treasury upon the end of the two year period for which the appropriation was made but all claims arising during this period should be paid and it is discretionary on the part of the state auditor as to when he shall close his appropriation accounts. July 13, 1925
11- 188 Improvements not removed from state lands which become forfeited to the state should belong to the institution for whose benefit the grant was made and proceeds from the sale of the same should be credited to the income fund of that institution. July 14, 1925
11- 189 The provisions of the constitution and enabling act requiring certain land granted to the state to be disposed of at public sale and for a minimum price of $10 per acre do not prevent the state land board from granting a free right-of-way over state lands for the extension of the Great Northern Railway. July 17, 1925
11- 192 When delivering prisoners at the state prison the sheriff is entitled to receive actual expenses incurred in their transportation under section 4885, R.C.M. 1921. When using his own car for such purpose the sheriff is entitled under chapter 80, laws of 1923, to not to exceed 12 1/2c per mile for each mile necessarily traveled. If he rents a car for such purpose he is entitled to receive the reasonable cost of procuring such automobile transportation. July 22, 1925
11- 193 The law does not contemplate that the bureau of child and animal protection shall place a child beyond its jurisdiction and beyond the jurisdiction of the court committing the child to the bureau. July 23, 1925
11- 195 Failure of a town council to levy a tax for street purposes where the town has an ordinance providing for such a tax, under section 1617, R.C.M. 1921, does not authorize the county commissioners to levy a tax upon the property within the corporate limits of such town. July 31, 1925
11- 198 A dealer in oleomargarine need not take out a license for each store when selling the commodity through several stores. August 8, 1925
11- 199 A county is not liable for attorney's fees incurred in an action brought to review the action of the district court in suspending sentence of one convicted of crime. August 11, 1925
11- 201 Section 1032, R.C.M. 1921, and section 1 of chapter 153, laws of 1923, may be harmonized, but to the extent of any repugnancy between them the former act, being a special one, will prevail. Where warrants have been issued on the creation of a new school district they may be funded under the provisions of section 1032 without submission of the question to the electors of the district notwithstanding the provisions of section 1, chapter 152, laws of 1923. August 5, 1925
11- 202 The board of trustees of a county high school should make a report to the county superintendent of schools as provided in section 977, R.C.M. 1921. August 25, 1925
11- 203 Chapter 153, laws of 1923, imposes on all school districts issuing bonds thereafter a limitation of 3 per cent of the percentage value. Where districts had previously issued bonds the percentage limitation is further limited by bonds previously issued so that the total issue shall not exceed 3 percent of the full assessed value. August 28, 1925
11- 206 The only costs to be deducted in cases involving the prohibition laws in determining the amount of money to go to the law enforcement fund are the costs of procuring the evidence and arresting the defendant. The duties of the clerk of court and county treasurer with reference to the fund stated. September 15, 1925
11- 208 Where the school is closed in one district by action of the board, and pupils attend in another district apportionment of cost must be made as provided in section 1010, R.C.M. 1921. September 28, 1925
11- 211 Interest coupons on warrants of a rural improvement district should be registered and draw interest. Interest should be paid first and then the balance applied to the payment of the warrants in the order of their registration. September 30, 1925
11- 213 A person may not be employed by county commissioners to collect delinquent taxes due to one county from another upon the adjustment of indebtedness between the two on the creation of a new county. An accountant may not be employed to receive a percentage of whatever may be recovered against a county as a result of a report by him to be submitted. October 8, 1925
11- 214 A city or county may not pay part of a warrant and issue a new warrant for the remainder. Neither may a new warrant be issued for an old one. October 8, 1925
11- 216 County commissioners are without authority to agree to leave county funds on time deposit in an insolvent bank upon its reorganization. October 17, 1925
11- 217 A sheriff is not entitled to demand his mileage fees from the person filing a petition in a habeas corpus proceeding, either in advance or at any other time but the same is a proper charge against the county. October 20, 1925
11- 218 Deposits of county moneys to replace withdrawals cannot be made under personal bonds under chapter 137, laws of 1925. October 19, 1925
11- 220 1. The banking department may levy an assessment against the stockholders of a bank in voluntary liquidation in the event of impairment of capital. 2. A bank in voluntary liquidation is not required to publish the regular reports of its condition in the same manner as a functioning bank. 3. A bank in voluntary liquidation need not pay the fees prescribed by statute to be paid by functioning banks. 4. The examination of a bank in voluntary liquidation is a special examination within the meaning of section 6109b, chapter 90, laws of 1923. November 3, 1925
11- 221 The assessments of a special improvement district in a city or town ar not a lien upon the buildings situated upon the lots or parcels of land against which the assessments are made. November 5, 1925
11- 223 The provisions of the enabling act requiring lands granted to the state for school purposes to be sold at public sale do not apply to a mining claim located on state lands under sections 1905 and 1906, R.C.M. 1921. November 5, 1925
11- 226 A licensed butcher does not have to exhibit the hide of animal slaughtered with each delivery of meat but must keep and exhibit the same at his place of business, as provided by chapter 75, laws of 1923. A person may buy meat from a licensed butcher or wholesaler without examining the hide and making the record, as provided in said act, when buying from a peddler or person not a licensed butcher. November 6, 1925
11- 228 Eleemosynary, fraternal and charitable foreign corporations are not exempted from making the annual report required by section 6654, R.C.M. 1921. November 6, 1925
11- 229 Under chapter 177, laws of 1925, it is the duty of the warden of the state prison to administer the provisions of chapter 113, laws of 1925. Moneys in the auto theft fund created by section 17 of chapter 113, laws of 1925, may be used to defray the expense of purchasing office supplies and equipment necessary for the use of the warden of the state prison in administering the provisions of chapter 177, laws of 1925. November 9, 1925
11- 230 Road districts are not entitled to receive any portion of the gasoline tax distributed under section 2392, R.C.M. 1921, as amended. This should be expended by county for highway betterments and improvements on all highways of county whether without or within road districts. November 24, 1925
11- 231 A railway company engaged in both inter and intrastate business should include in its report of net income earnings received from its cafes, lunch rooms and restaurants operated within the state. December 5, 1925
11- 234 In making a levy under section 4622, R.C.M. 1921, as amended, only the total amount necessary to cover interest and principal need be included but the resolution fixing this amount should set forth the number of mills included for each separate bond issue. December 7, 1925
11- 239 The power of appointing a physician for the State Orphans' Home rests with the state board of education unless by it conferred upon the executive board. December 18, 1925
11- 240 County commissioners are without authority to compromise judgments due to the county. December 14, 1925
11- 241 A joint school district maintaining a high school is entitled to include all pupils attending from either county whether residents of the district or not. December 16, 1925
11- 242 A newspaper is not published in a county unless it is printed there also. January 2, 1926
11- 243 Irrigation district bonds, when approved by the irrigation district bond commission, may not be accepted by the county treasurer as security for public deposits. January 2, 1926
11- 246 A grocer may sell formaldehyde, paris green and other poisons without being a registered pharmacist. January 4, 1926
11- 247 School trustees have authority to employ counsel to recover money from the county because the county attorney is disqualified from appearing on either side of the controversy. January 9, 1926
11- 248 A net proceeds tax assessed against the owner of royalties should be cancelled and the tax assessed against the lessee. January 14, 1926
11- 249 Where an island is formed in a navigable stream after a public survey the title is in the state. January 18, 1926
11- 250 Warrants issued in payment of interest coupons of irrigation district bonds, when registered, should be paid out of the levy for bond interest purposes before subsequently issued interest coupons are paid. January 19, 1926
11- 252 State lands within a state forest which are chiefly valuable for forest growth and water-shed protection are not subject to sale by the state land board. January 19, 1926
11- 254 House Bill No. 460, session laws of 1925, does not provide for a transfer from one item to another when there is a deficit in one and a surplus in another. January 20, 1926
11- 255 A fee of $2.50 should be charged for each separate appearance in a civil action. A fee of $5.00 should be charged the party who files a complaint in intervention. January 21, 1926
11- 256 The county commissioners have no authority to pay a reward for the arrest and conviction of persons committing misdemeanors in their respective counties. January 21, 1926
11- 257 Rules stated as to when county commissioners are entitled to per diem mileage and actual expenses. January 23, 1926
11- 261 Cases enumerated in which county commissioners are entitled to collect per diem and expenses in connection with the inspection of highways. January 23, 1926
11- 263 The state board of examiners has no authority to delegate to the executive board of the tuberculosis sanitarium power to limit the length of treatment that the institution shall give to inmates thereof. February 3, 1926
11- 264 Whether a public officer performs hazardous duties depends upon the nature of the duties required. February 8, 1926
11- 265 The property of an insolvent bank should be taxed the same as that of any other corporation and its moneyed capital should not be assessed as if it were employed in conducting a banking business but simply as credits. February 9, 1926
11- 266 It is not necessary that an appropriation be made to justify the distribution of the moneys as provided in section 5127 R.C.M. 1921. February 16, 1926
11- 270 The county commissioners may not legally employ a "Clerk of Cost System for Commissioners" for the purpose of keeping a special cost system for the expenditure of road moneys, and pay the salary of such clerk out of the county commissioners' budget. February 27, 1926
11- 271 County treasurers are without authority to deposit public funds in a bank outside the state of Montana. March 1, 1926
11- 272 A county superintendent may declare abandoned a school district which has not maintained a public school for more than two years, even though a private school has been maintained during that time. March 2, 1926
11- 273 A teacher who is employed before obtaining a certificate and subsequently fails to obtain a certificate is not entitled to compensation for the time taught. March 3, 1926
11- 275 When a school district because of a padded census gets more than its share of apportionment it may be deducted from next year's apportionment. March 3, 1926
11- 276 A doctor and hospital bill incurred in caring for a prisoner shot by the sheriff while attempting to escape is not a legitimate claim against the county. March 10, 1926
11- 278 In a new consolidated district where consolidation has occurred by reason of annexation of one district to another only the officers whose terms expire at the next election are required to be filled. March 12, 1926
11- 279 A rule prescribed by a school board which suspends or excludes a pupil from all school privileges for failure to make certain grades is inconsistent with law which provides that the free public schools shall be open to all children between the ages of 6 and 21 years. March 15, 1926
11- 281 County commissioners are entitled to per diem and expenses in removing dangers or obstructions on highways because the law compels them to discharge this duty. March 23, 1926
11- 283 Any contract which gives an alien the right to use, possess or occupy agricultural land is illegal, but an alien may be hired as a farm laborer for wages. March 30, 1926
11- 284 School trustees have no authority under existing laws to direct the county treasurer to invest sinking funds of the school district. April 10, 1926
11- 285 The council selects the mayor in case of a tie vote and in case the council deadlocks the mayor casts the deciding vote in his capacity as a holdover. April 10, 1926
11- 286 The expense of meals for the jury during the trial of a criminal case in a justice court is a proper charge against the county. April 19, 1926
11- 287 The filing fees for the annual report of a corporation which entered Montana in 1921 should be based upon its authorized capital stock and in accordance with chapter 37, laws of 1915. April 22, 1926
11- 289 A county may invest its sinking funds in its own bonds of the same issue for which the sinking fund was raised. April 23, 1926
11- 289-24 Section 3653 R.C.M. 1921, does not authorize the fish and game commission to use fish and game funds for the purpose of making an exhibit of fish and game funds for the purpose of making an exhibit of fish and game at an industrial exposition to be held outside the state of Montana. April 24, 1926
11- 290 A county may expend more than $10,000 for a single purpose out of cash on hand without submitting the question to a vote of the people. May 3, 1926
11- 295 Absence from the state for more than sixty days by the county attorney does not create a vacancy in the office without a judicial proceeding. May 7, 1926
11- 296 County commissioners and school trustees are authorized to spend county and school district funds to provide medical or surgical treatment for indigent children only. May 10, 1926
11- 297 Lands deeded to the county in an irrigation district are subject to further assessments. Interest on delinquent taxes in an irrigation district does not cease when lands are deeded to the county. May 13, 1926
11- 299 A county commissioner is not entitled to charge $3.00 for giving notice of application for tax deed on behalf of the county under section 2212 R.C.M. 1921. May 13, 1926
11- 302 Section 5993 R.C.M. 1921, being a special statute, is not repealed by the general provisions of section 5918, as amended by chapter 28, laws of 1925. June 3, 1926
11- 302-17 Candidates for office must pay the fees required in a fifth class county because the classification of a county does not automatically change but requires an official designation. May 17, 1926
11- 304 The double taxation of personal property is illegal. Tangible personal property such as automobiles should be assessed for taxation in the county in which it is situated on the first Monday in March of any year, regardless of the legal residence of the owner thereof. June 3, 1926
11- 305 It is not a violation of section 8, article XI of the constitution for a parochial institution to furnish board and room to a pupil which is paid for from public school funds where the child attends the public school. June 5, 1926
11- 307 A dealer in oleomargarine who desires to operate a storage transfer station in Montana at which oleomargarine is kept to be handled in accordance with federal regulation No. 9, governing the sale of oleomargarine, must pay the license tax required by chapter 188, laws of 1925. June 12, 1926
11- 308 The reserve of an insurance corporation released during the year is to be taken as income in computing the corporation license tax. June 18, 1926
11- 309 The Al G. Barnes wild animal show is an exhibition of wild animals and therefore a menagerie within the meaning of section 2434 R.C.M. 1921, and must pay the county license therein provided. June 29, 1926
11- 310 In a prosecution under section 3095 R.C.M. 1921, it is necessary to allege and prove that a child under 16 years of age was knowingly employed. Section 3098 R.C.M. 1921, does not conflict with section 3095. The former section makes it an offense to employ a child without an age certificate. June 29, 1926
11- 311 All motor vehicles licensed by the railroad commission under chapter 154 laws of 1923, and which operate within the limits of any city or town, are subject to reasonable regulations by the municipality including regulatory licenses not destructive of the general purpose of the legislation above referred to. June 29, 1926
11- 312 Under the facts stated in the opinion, the state highway commission is not an agent of the federal government in connection with federal aid projects. July 3, 1926
11- 314 The state may recover from the after-acquired estate of an insane person for the cost of such person's maintenance at the state insane asylum, even though the patient was originally admitted as an indigent person. July 8, 1926
11- 315 A school district is "maintaining" school when it makes provision for schooling its pupils with another district and is not subject to abandonment by the county superintendent for failure to maintain school within the district. Income and interest from the general school fund should be apportioned by the state superintendent on the basis of census children in district maintaining six months school or more. July 13, 1926
11- 319 The term "automobile accessories," as used in chapter 107, laws of 1923, denotes that which is additional to standard equipment and does not include repair parts since the latter are a part of the usual equipment of a motor vehicle. July 24, 1926
11- 320 A street carnival is not a circus or show of like character. A city council may not arbitrarily refuse a license to one show and grant to another of the same character when both are clean, moral and legitimate. July 26, 1926
11- 322 The fee for inspecting a traction engine boiler within or without the limits of an incorporated city is $10.00. July 27, 1926.
11- 324 The legislature having provided no alternative, where under section 1034 R.C.M. 1921 one district contains no freeholders to sign a petition for consolidation, consolidation cannot be effected. August 4, 1926
11- 325 Only members of the Firemen's Relief Association are entitled to participate in the funds of the association. August 11, 1926
11- 326 Expenditures of moneys from the fish and game fund for the purposes specified in section 3653 R.C.M. 1921 are under the exclusive control of the fish and game commission, subject to the right of the board of examiners to examine claims as to their correctness and legality. August 12, 1926
11- 327 The sinking funds of a county or city may not be invested in warrants of the county or city. August 24, 1926
11- 328 Section 1025 R.C.M. 1921 provides a separate and distinct method of creating a school district from that provided by section 1024, and the limitations as to census children and property valuation do not apply where a district is created wholly from an existing district. August 21, 1926
11- 329 A mutual dairy loan association is subject to the provisions of chapter 90, laws of 1923, relative to the method of liquidation. August 27, 1926
11- 330 Where a hearing is held by the state board of educational examiners for the purpose of revoking a teacher's certificate the expenses of such hearing may be paid out of the state teachers' certificate fund. September 4, 1926
11- 331 Notice of a constitutional amendment should be published both as provided in section 9, article XIX of the state constitution and section 537 R.C.M. 1921. September 9, 1926
11- 333 The county is entitled to a preferred claim as against the general creditors of a defunct bank where the county treasurer has deposited the county funds unlawfully. September 14, 1926
11- 334 Special deputy registrars appointed under section 557 are authorized to register electors anywhere within their several precincts regardless of whether said precinct is more or less than 10 miles from the court house. Notaries public and justices of the peace have no authority to register electors residing less than 10 miles from the county court house. It is the duty of the county clerk to refuse to receive any such registrations. If a county clerk receives a registration card and files it, the person so registered is entitled to vote, even though the registration was taken without authority by a deputy registrar. September 14, 1926
11- 335 Where a dealer in motor vehicles maintains an established place of business in one town and has a salesman or branch dealer located in another town and maintaining a separate place of business in the latter town, a separate license for such branch dealer must be procured under section 1760 R.C.M. 1921. September 14, 1926
11- 336 A vacancy caused by the death or removal of a candidate should be filled by a certificate of the chairman and secretary of the central committee. No filing fee is required. September 16, 1926
11- 337 Where an employer has made his election to come under plan No. 3 of the workmen's compensation act he is under the act from the time of receiving the election by the board, even though he does not make his initial payment until thereafter. October 6, 1926
11- 341 A wholesale dealer in automobile accessories is not required to procure a dealer's license under section 1760 R.C.M. 1921, as amended. October 6, 1926
11- 342 Section 12264 (subdivision 1) R.C.M. 1921 is not repealed by section 12077 R.C.M. 1921 of the indeterminate sentence act, and therefore the state board of prison commissioners cannot parole a convict who has been previously convicted of a felony other than the one for which he is serving sentence. October 29, 1926
11- 343 Grain, as defined, means those cereals producing seeds used for food. Warehousemen storing alfalfa seed are not required to give a bond and take out a license. November 4, 1926
11- 344 The enactment of initiative measure No. 30 does not affect the authority of cities and towns to regulate the liquor traffic within their corporate limits, and cities and towns may pass ordinances regulating the liquor traffic upon the general theory of a nuisance. November 15, 1926
11- 346 No fee should be charged a county under section 9113 R.C.M. 1921 as section 4893 R.C.M. 1921 is applicable to state as well as county officers. November 15, 1926
11- 347 Upon the death of a voter prior to the date of the election, who has voted an absent voter's ballot, the ballot should be counted as it is the voting and not the counting which governs. November 17, 1926
11- 347-19 An owner or mortgagee of lands in an irrigation district may pay taxes or irrigation district assessments on the basis of each forty acre tract or government fractional lot. November 19, 1926
11- 349 The department of agriculture possesses authority under section 3628 R.C.M. 1921 to spray deceased orchards located within the limits of incorporated cities and towns and to enforce payment of the cost as a tax. November 30, 1926