The people's voice. [volume] (Helena, Mont.) 1939-1969, 1946-05-24
Court Hands Down
Several Vital
Decisions

May 14th-North Butte Mininq Com
pany v. Silver Bow County Appealed
from Silver Bow County Butte. Imam
imous opinion of the court prepared
by Justice Albert H. Angstman.
Held: The North Butte Mining com
pany brought suit to recover net pro
ceeds taxes. The company had paid
the taxes based upon a gross yield in.
GLIDING the bonus or subsidy paid by
the federal government for produc-
ton of metals, and upon its own fig
ures showing such gross yield. It paid
the taxes without protest Subsequent.
| ly, the supreme. court held that the
bonus payments were not taxable as
net proceeds (Klies v. Linnane, 1876
Pac. ed 1881 and herce the suit for
the recovery of the taxes The supreme
court held that "since the statute does
not authorize the refund of taxes vol
unfairly paid through mistake of law
on the part of the taxpayer, the plain
tiff's claim was properly disallowed
by the county"
May 14th-State ex rel. L. X. Hills
v. District Court. An original proceed
ing arising out of facts occurring in
Fallon County, Baker Majority opin-
ion of the court prepared by Chief
Justice Carl Lindquist. Justice Albert
H. Angstman concurred in part and
dissented in part.
Facts: Clara Mulkey, before her
death, made an agreement with Mar
ion d. Schmoyer that if he would care
for her during her lifetime he and
his son would get her property. The
agreement also provided that the prop
erty would be liable for all the debts
of Clara Mulkey and her funeral ex-
penses, and that if proper assurance
were given that they would be paid,
then the instruments of title to the
placed in escrow would be
delivered to Schmoyer. During the
course of the probate of the estate of |
the district court made an
order providing for a bond to be exc |
cuted by Schmoyer that he would pay
the debts and expenses of administra-
ton, and that on the filing of the |
bond the instruments of title be de- |
livered to him. The executor asked |
the supreme court for a writ of super
visory control seeking to nullify the
order upon the ground that the exc
cutor was entitled to the control and
custody of the property until all of
he obligations had been paid.
Held: The supreme court held that:
at this period of the probate pro-
,eedings, the executor is entitled to
he possession and control of the prop
,rty in question and the rents and
Profits thereof; subject, however, to
whatever rights or equities the district
'ourt, in proper proceeding, may
ind and determine that Schmoyer is
entitled to under the terms and con-
litions of the Mulkey-Schmoyer agree
nent" The writ of supervisory con-
rol was ordered to issue vacating the
rider of the district court.
May 20th-First National Bank of
White Sulphur Springs V. Mike Bergan
t al. Appealed from Meagher County.
White Sulphur Springs. Unanimous
pinion of the court prepared by JUS
Ice Edwin K Cheadle.
Held: TIE Unemployment Compen-
alton commission sought, with the
id of Sheriff Bergan, to collect I'M
compensation contribu-
ons from the bank for the years
D41-42. The bank obtained an injunc-
on against the collection upon the
rounds that the assessment for those
vo years was unlawful for the reason
lat the amendment to the state act
hich provided for the assessment of
ational banks did not provide for a
fund as required by the federal act, 4
hich act gave PERMISSION to assess
ational banks only if the state law !
ade provision for a refund in the
rent the state law is not approved by 4
e Federal Social Security board. 1
Che provision for a refund was made
7 the legislature of 1943 and the bank
is paid the assessment for the sub
quent years.)
The supreme court affirmed the
,lding of the district court that the !
sessment for those two years was
lawful and that the injunction
ould issue.
Summaries prepared and released
:: PETER MELOY,
Exporter Supreme Court of Montana.