Court Opinion

ID: 9626072
Source: CourtListenerOpinion
Date Created: 2023-08-22 08:01:26.571726+00
Date Added: 2024-06-11T14:57:16.099764
License: Public Domain

MR. CHIEF JUSTICE JAMES T. HARRISON,
specially concurring:
I find it difficult to agree with the holding of this court in State ex rel. Sparling v. Hitsman, 99 Mont. 521, 44 P.2d 747, that penalties and interest are no part of the tax. I have the same difficulty in attempting to construe Section 84-4101, R.C.M.1947. However, the Sparling case was decided 29 years ago and it has served as a precedent through the years. A majority of my associates believe that the interpretation therein is controlling here. Since I approve of the doctrine of stare decisis I defer to their views and concur in the foregoing opinion.