Montana labor news., 1945-04-12
Decisions Of the Montana
Supreme Court

For Week Ending April T. l945
April 4th-In the Matter of the Estate Of
Mary j. Daily. deceased. Appealed from
Lewis and Clark county, Helena. Opinion Of
the court prepared by Justice Edwin X.
Cheadle. District Judges william r.. Ieylor
and F. V. watts sat in places of Justice Al
bert H. Angstman and Hugh R.. Adair, dis
qualified. Justice c. F. Morris dissents.
Held: In a controversy arising between the
estate of a life tenant, Charles G. Daily, ana
the estate of his grantor, Mary j. Daily the
Supreme Court reversed an order Of the dis
trict court which provided that the Mary j.
Daily estate should pay the estate Of Charles
G. Daily some S22, 600 as expenditures MADE
by the life tenant Charles Daily on behalf OF
the Mary j. Daily estate. The principal rul-
ings involved the obligation Of the LIE tenant
TO pay the interest upon the mortgage in
debtedness Of the estate as well as the taxes
and fire insurance premiums. 1t was also
held that the estate Of Charles Daily was
not entitled to be reimbursed for the i'm
p%rovements made to the corpus Of the prop
erty held in life tenancy.
April 5th-Hadley r. sullivan VS.. City Of
Butte. Appealed rom Silver Bow County,
Butte. Majority opinion Of the court pre-
pared by Justice Hugh R. Adair. Chief JUS
tice Howard A. Johnson and Justice Edwin K.
Cheadle concurred specially.
Held: The court affirmed a Judgment Of
$4,000 recovered against the City Of Butte
in a case in which Sullivan, who, while in
the course of his employment for M. +. Kiely
& Son, was injured by having gasoline thrown
ON him by an employee Of the City Of Butte.
The suit was brought under Section 2839r Re-
yised Codes, as amended in l943.
April 5th.J. B.. Sullivan VS.. R. D.. Noun
tain. Appealed from Toole County, Shelby
Unanimous opinion Of the court prepared by
District Judge Guy c.. Derry, sitting in place
Of Justice Edwin K. Cheadle, disqualified.
Held: Where Mountain, president Of the
Bank Of Shelby, personally charged and re-
ceived a commission for negotiating a loan
for Arthur Haeh with a Helena bank, 1t was
held upon a suit by a stakeholder Of the
Shelby bank that the Shelby bank was en-
titled to receive the commission because of
ficers of a bank are not permitted to make
an individual profit by reason Of transac-
lions pertaining to the business Of the bank.
April this. Birch & Sons Company VS..
George p. Porter, as State Treasurer. APP
pealed from Lewis & Clark County, Helena.
Unanimous opinion of the court prepared by
Justice Albert H. Angstman.
Facts. The Birch Company received in 1912
1897, 884.34 on a contract with the federal
government. It's corporation license tax re-
turns we're c%ustomarily prepared on an accrued
basis. At the time Of making the return the
Birch company claimed its contract was sub
ject to renegotiation under a federal statute
and would result in repayment to the federal
government Of part, if not all, Of these pro-
ceeds- The state board Of eualization re-
fused to allow the Birch Company to set up,
IN aus tax report, a reserve for this repay
ment. The state board commended that a
tax must be paid upon the entire amount and
application made to the legislature for an
appropriation if overpyment occurred. After
the payment under protest, the contract was
renegotiated and the Birch Company repaid
some 10000 to the federal government. The
Birch Company conceded the right Of the
state 10 collect from it the license tax ba1ed
appropriation If overpayment occurred. After
tpon the difference between 100000 and
n697s34 but denied It's right to collect on
he $500, 600 which was no part Of its net
income. 1t sued to recover the overpayment
md a demurrer to the complaint was over
uled and judgment was entered In favor OF
)irch Company. The state appealed. The
pdgment was affirmed.
Hold: where It was certain Birch h Com
pany had TO make a refund under the laws
J .elating 10 renegotiation, the exact amount