CITY OF BISMARCK v. KLEINSCHMIDT

No. 8341.

145 N.W.2d 333 (1966)

CITY OF BISMARCK, a Municipal Corporation, Plaintiff and Respondent, v. C. L. KLEINSCHMIDT, as County Treasurer of Burleigh County, North Dakota, Defendant and Appellant.

Supreme Court of North Dakota.

On Denial of Rehearing October 13, 1966.


Attorney(s) appearing for the Case

John A. Zuger, City Atty., Bismarck, for plaintiff and respondent.

Albert A. Wolf, State's Atty., and John E. Adams and Kenneth M. Jakes, Asst. Attys. Gen., Bismarck, for defendant and appellant.


STRUTZ, Judge.

The 1965 Legislative Assembly enacted Chapter 412 of the 1965 Session Laws, amending Section 57-37-24, North Dakota Century Code, relating to the collection and distribution of estate taxes. The amendment provides that thirty-five per cent of estate taxes collected shall be paid to the State Treasurer, and that—

"* * * the balance of sixty-five percent of such tax * * * shall be distributed by the county treasurer collecting the same...

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