CASTLES, Justice.
This is an appeal from a judgment of the district court of Silver Bow County, Montana, in favor of The Salvation Army, plaintiff, against defendants, State of Montana, State Board of Equalization, Silver Bow County, and Jack C. Klemo, County Treasurer of Silver Bow County, said judgment ordering, adjudging and decreeing that plaintiff, respondent here, is not liable for penalty and interest upon delinquent taxes for all years prior to 1961. This...
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