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STATE v. STATE BOARD OF EQUALIZATION

No. 10177.

355 P.2d 150 (1960)

STATE ex rel. H. Evan ROBERTS, Relator, v. STATE BOARD OF EQUALIZATION of the State of Montana, and W.J. Winters, E.J. Byrne and James A. Liggett, the Members of said State Board of Equalization of the State of Montana and together Comprising the State Board of Equalization of the State of Montana, Ravalli County, Montana, Roy Tillman, the County Assessor of Ravalli County, Montana, and Virginia Parker, County Treasurer of Ravalli County, Montana, Respondents.

Supreme Court of Montana.

September 8, 1960.

Attorney(s) appearing for the Case

Smith, Boone & Rimel, Missoula, for relator. Russell E. Smith Missoula, argued orally.

George T. Bennett, Chief Tax Counsel, Board of Equalization, Helena, Gerald D. Schultz, County Atty., Hamilton, for respondents. George T. Bennett argued orally.

CASTLES, Justice.

In this cause, the relator, H. Evan Roberts, filed a petition to enjoin the respondents, the State Board of Equalization of the State of Montana, the members of said Board, Ravalli County, Montana, the County Assessor and the County Treasurer of Ravalli County, from assessing the net proceeds of the relator's mining operations for the year 1959 by combining the calculated net proceeds of said mining operations of 1958 with the net proceeds of said...

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