TREASURE STATE PIPE LINE CO. v. COUNTY OF TOOLE

No. 9825.

345 P.2d 162 (1959)

TREASURE STATE PIPE LINE COMPANY, a corporation, Plaintiff and Respondent, v. COUNTY OF TOOLE, a political corporation of the State of Montana, and Malcolm P. Lyon, as County Treasurer of the County of Toole, State of Montana, Defendants, and The State of Montana and the State Board of Equalization of the State of Montana, Intervenors and Appellants.

Supreme Court of Montana.

Decided October 21, 1959.


Attorney(s) appearing for the Case

Forrest H. Anderson, Atty. Gen., Edward C. Schroeter, Tax Counsel, State Bd. of Equalization, Helena, for appellants. Edward C. Schroeter argued orally.

LaRue Smith, Jr., Great Falls, for respondent. Mr. Smith argued orally.


MR. CHIEF JUSTICE HARRISON:

This is an appeal from a judgment of the district court of the ninth judicial district of the State of Montana, in and for the County of Toole, rendered on the 8th day of March 1957, adjudging that plaintiff corporation, engaged in the business of transporting natural gas in underground pipe lines in Toole County, was entitled to recover the sum of $1,842.20 from defendant Toole County, as excessive taxes paid under protest.

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