Court Opinion

ID: 9530573
Source: CourtListenerOpinion
Date Created: 2023-08-07 04:01:12.214779+00
Date Added: 2024-06-11T13:28:10.617110
License: Public Domain

MR. JUSTICE BOTTOMLY
concurring in part and dissenting in part.
I concur with the majority opinion in that the State Board of Equalization is limited in its authority to assess tax for more than five years. However I believe it should be pointed out that this case also concerns an assessment of tax for the year 1944. While this is within the five-year assessment, in 1944 the limitation to assess tax was only three years. Thus the Board’s power to assess a tax for that year expired in 1948 and by extending the power from three to five years, the Board was not given a new grant of power since the extension of power was not specifically made retroactive.
I dissent from the majority opinion holding that this religious corporation is subject to a license tax imposed upon it for the privilege of practicing its religion. The imposition of such a privilege tax is expressly forbidden to the State by the Federal Constitution. The First Amendment of the Federal Constitution provides, in part, “Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof * * Emphasis supplied. The Fourteenth Amendment of the United States Constitution makes this applicable to the States. These Constitutional provisions prohibit the State of Montana from requiring that this corpora*154tion pay a license fee for the privilege accorded its members of living and worshipping according to the dictates of their conscience and their understanding of the Bible. See Murdock v. Commonwealth of Pennsylvania, 319 U.S. 105, 63 S.Ct. 870, 87 L.Ed. 1292, 146 A.L.R. 81. In addition, section 84-1501 (6), R.C.M.1947, exempts from the corporation license tax a "Corporation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual”.
I believe such exemption means exactly what it says. This corporation comes within the exemption and should be exempt because of its provisions. I would reverse the order and judgment of the district court and order the cause dismissed.