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MOUNTAIN STATES TELEPHONE & TELEGRAPH CO. v. COONEY

No. 1495.

7 F.Supp. 12 (1934)

MOUNTAIN STATES TELEPHONE & TELEGRAPH CO. v. COONEY, Governor, et al.

District Court, D. Montana.

May 21, 1934.

Attorney(s) appearing for the Case

Milton Smith, Jr., and J. R. Turnquist, both of Denver, Colo., and Gunn, Rasch, Hall & Gunn, of Helena, Mont., for plaintiff.

Raymond T. Nagle, Atty. Gen., of Montana, and Enor K. Matson, Asst. Atty. Gen., of Montana, for defendants.

Before GARRECHT, Circuit Judge, and PRAY and BOURQUIN, District Judges.

BOURQUIN, District Judge.

In this suit to enjoin local taxes, the hearing is interlocutory and final.

The statute (Mont. Sess. Laws, 1933, c. 174, amended 1933-34, Ex. Sess. c. 54) provides that all operating telephone lines and furnishing service in Montana shall pay for each phone used in such business, an occupation license tax for revenue of 20 cents to $2 per year, dependent upon the number of phones and rates charged. Nonpayment or/ and shifting the...

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