The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1898-01-18
The Supreme Court Decides the
Tailors' Test Case.
LOWER COURT REVERSED
It Is Held That They Must Pay Mer-
chants License-A State Cannot
Assess the Property of
National Banks.
Special Dispatch TO the STANDARD.

cided that taflOrS are merchants ana not
manufacturers, and consequently must
pay merchants and not a manufacture
er's license This decision has been anat-
ed with interest by the tailors of the
state Several months ago J. h. johnson.
a local tailor. was selected as the man
who would carry the case to the SUI
preme court He accordingly declined to
pay a merchants license. The case of the
State of Montana VS.. Johnson resulted,
and was argued in the district court OF
this county. Judge McIntire held that tai
lors are manufacturers and the state APP
peaied. The decision of the supreme cut
reverses Judge McIntire. The opinion by
Justice Hunt commenting on the case
says:
mo doubt. speaking in the broadcast
sense, a manufacturer is one who makes
or fabricates anything for use, and that
within the literal dehnt on Of 'mandlac-
turer' would come a tailor who works
clothes INTO suits for wear. 30, TOO,
seamstress would be brought within such
a definition, for she makes handkeIcAie4s
from linen; and the carpenter who taKes
raw lumber and prepares II for bulid.ng
a house and a milIlner who makes ana
sells bonnets; and blacksmith who
makes horses shoes or forg.s IRON; and
cook who makes bread or other articles
to use as food, and many other persons
whose pursuits in life demand the wol k
ing Of some materials into certain FORMS
But. in our opinion. the proper con-
struCtion of the statute, section Az
supra, imposing a license on manu-. ac-
turer is to give the words their common
use, and to take them in Their plan, nat
uraI and ordinary signlfication.
''In Evening journal Association VS.
State Board of ASSESSORS. a n. j. L. r.,
p. SO, the court wen expressed the rule of
construction follows:
The INTERPRETATION of words in their
popular sense rather than according to
their scientific meaning, is peculiarly ie-
CURED in the construction OF tax laws
in the enactment of which the leg stature
must needs adopt u classification IF per-
sons and property for purposes of taxa
tion-a classification deteI mined by tne
legislative conception of the policy OF sub
iect certain persons, property, occupa-
tons or business to taxation according 10
popular notions or ideas of the propriety
of such taxation. In the construct on of
such laws the courts Will incline strongly
towards the popular publication If IAN
guage. In that way the legislative intent
IS most apt to be reached.
"N hen we are told that a city is
manufacturing center. or has manuiac-
tories within 1t. the ordinary understand
ing is that it has factories where AIT cl-s
OF use are made in considl rabe quaint ii
by the aid of many hands or of nachin
cry and generally to he supplied t. re-
tail dealers. We should never entertain
the thought that Included in the factori
ana among the manufacturers tailor
shops or merchant tailors, not engaged in
wholesale trade. or miliners dr. ssmak-
ers, furniture dealers, restaurants and the
like.
After consideration of the obj cts of
the statute. we conclude that defendant
is not Il manufacturer with n the true in
tent OF that word as used, and that he is
a person who sells goods, wares and NOR
HxyaA ,Nla of hug nd
is, accordingly, subject 10 the payment OF
n license under section i.6i6. above qu ted.
Murray & Rdgely VS.. State, II Tenn,
21S.
THE judgment will be reversed
The flank Case.
OF the other opinions rendered one en-
titled the First National Bank of billings
vs. H. &. Province, assessor Car bon coun-
ty. was probably the next in importanca.
The question to be decided was whether
or not the state could assess personal
property of a national bank. The SCISSOR
of Carbon county assessed some 40
sheep belonging to the above bank. taken
by 1t in satisfaction of debt owl by
an insolvent debtor The bank claimed ex-
emption: the lower court found for the
defendant; then this appeal was taken
Justice Pigott holds that congress has
withheld from the states the power to
assess such property of national ban s
citing opinions to that effect. Judgmi mt
reversed and court directed TO enjoln de-
PENDANT from committing the acts threat
encd by him. namely the selling of the
property for taxes.
The court affirmed the decision of the
lower court in the case of the State vs..
Moffat, and the man sent to the peniten-
tiary from Silver Bow county for larceny
in the first degree will have to serve out
his sentence. The court, by Justice Hunt.
holds that the record is in such jumbled
condition that the evidence cannot be
considered. the alleged error in instruc-
ton No. Il is also held not to be main
tainahle, inasmuch as that portion COM
planned of had reference to the charge
relating to petit larceny, and the defend
ant having been convicted of grand lar
eeny, could not have been injured by the
instruction relating to lesser crime.
Gets n New Trial.
William Mcmillan. convicted in the dis
trict court of Cascade county of rape. and
sentenced for life, was granted new
trial.
Chief Justice Pemherton. who wrote the
opinion. after stating the evidence
brought before the jury, holds that the
same is unnatural and unreasonable In
such a degree that in law il should nee
essarily have left in the mind of any fair.
impartial and intelligent person what
the law calls reasonable doubt of the
guilt of the defendant And that such
evidence did not produce such doubt in
the minds of the jury that tried the case
forces the impression upon the mind of
this court that passion and prejudice to
some extent influenced the jury in rem
dering their verdict. The verdict does not
seem TO us to be the reasonable result of
a calm and considerate elaboration of the
evidence by men uninfuenced by passion
and prejudice.
''Our attention is also attracted TO the
fact that the trial OF the defendant &C.
Cured so soon after the alleged comm s.
sion of the offense that perhaps the COM
munity was not in such calm and quiet
condition as to be free from that bias and
prejudice which is always aroused i'm any
community by the commission If nffrns,s