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STATE v. KING COLONY RANCH

No. 10014.

350 P.2d 841 (1960)

STATE of Montana, Plaintiff and Respondent, v. KING COLONY RANCH, an Association and King Colony Ranch, a corporation, Defendant and Appellant.

Supreme Court of Montana.

Decided March 17, 1960.

Rehearing denied April 15, 1960.

Attorney(s) appearing for the Case

Howard C. Gee, Lewistown, Ralph J. Anderson, Helena, for appellant. Ralph J. Anderson argued orally.

Forrest H. Anderson, Atty. Gen., Edward C. Schroeter, George T. Bennett, Asst. Attys. Gen., for respondent, George T. Bennett argued orally.

ANGSTMAN Justice.

This action is to recover corporation license taxes alleged to be due to plaintiff from defendant under section 84-1501, et seq., for the fourteen years beginning in 1935 to and including 1948, together with penalties and interest.

The complaint consists of fourteen separate causes of action, one for the tax for each of said years.

Prior to January 20, 1947, the King Colony was an unincorporated association. On that date it incorporated...

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