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MONTANA LIVESTOCK PRODUCTION CR. ASS'N v. STATE

No. 10661.

393 P.2d 50 (1964)

MONTANA LIVESTOCK PRODUCTION CREDIT ASSOCIATION, a Corporation, Plaintiff and Respondent, v. The STATE of Montana, the State Board of Equalization of the State of Montana, and Dan Fulton, J. Morley Cooper, and John C. Alley, as members of and constituting said State Board of Equalization of the State of Montana, Defendants and Appellants.

Supreme Court of Montana.

May 6, 1964.

Rehearing Denied July 2, 1964.

Attorney(s) appearing for the Case

Forrest H. Anderson, Helena, John R. Kline (argued), Helena, for appellants

Toomey & Hughes, Helena, George T. Bennett (argued), Helena, for respondent.

CASTLES, Justice.

This is an appeal from a judgment for plaintiff, which will hereinafter be referred to as P.C.A., in an action for a declaratory judgment declaring that the Montana Livestock Production Credit Association (P.C.A.) is exempt and immune from the payment of Montana Corporation License Tax as set forth in Chapter 15, Title 84, section 84-1501 et seq., Revised Codes of Montana 1947, as amended. The appellants here, defendants below, will hereinafter be...

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