[Download] "State v. North Am. Car Corp." by Supreme Court of Montana ~ eBook PDF Kindle ePub Free
eBook details
- Title: State v. North Am. Car Corp.
- Author : Supreme Court of Montana
- Release Date : January 11, 1945
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
1. Appeal and Error ? Agreed statement of facts. Where a case is tried and submitted on an agreed statement of facts, the Supreme Court is concerned with questions of law only. 2. Taxation ? Tax must be uniform. Any tax against the same kind of property used for identical purposes is not uniform when a different valuation and a different rate is applied to two distinct taxpayers, separately distinguishable only in name, and the tax being imposed by the same taxing district, and such disregard of uniform clause of the Constitution constitutes "discrimination." 3. Taxation ? Tax held to be discriminatory. Where a foreign corporation was not engaged in transportation of commodities within the state but owned freight cars which were furnished to common carriers, and the corporations cars were not taxed in proportion to the amount of and actual physical presence and use within several taxing districts of the state, and where the freight cars owned by others were taxed on a different basis and the state did not levy any tax against the freight cars owned by railroads not operating within the state but which were furnished for compensation to railroads operating within the state, the tax against cars of foreign corporation was discriminatory and denied due process and equal protection. 4. Taxation ? Legislature may not lay substitute tax. The legislature may not release a foreign corporations property in the state from taxes for county, municipal and other purposes by imposing a substitute tax. 5. Taxation ? Where receipts go to school fund, effect of. The fact that the state tax imposed on a foreign corporations freight cars in state went into the state common school income and interest fund did not remove it from the constitutional limitation on levies for state purposes.