SOURIS RIVER TELEPHONE MUTUAL AID CORP. v. STATE

Civ. 8488.

162 N.W.2d 685 (1968)

SOURIS RIVER TELEPHONE MUTUAL AID CORPORATION, Plaintiff and Appellant, v. STATE of North Dakota et al., Defendants and Respondents.

Supreme Court of North Dakota.

November 14, 1968.


Attorney(s) appearing for the Case

Pringle, Herigstad, Meschke, Loder, Mahoney & Purdy, Minot, for plaintiff and appellant.

Joseph R. Maichel, Asst. Atty. Gen., Bismarck, for respondents State of North Dakota, North Dakota Atty. Gen., and North Dakota State Tax Commissioner.

A. S. Benson, State's Atty., Bottineau, for respondents Bottineau County and Bottineau County Treasurer.

Joseph C. McIntee, State's Atty., Towner, for respondents McHenry County and McHenry County Treasurer.

John Romanick, State's Atty., Washburn, for respondents McLean County and McLean County Treasurer.

Q. R. Schulte, State's Atty., Stanley, for respondents Mountrail County and Mountrail County Treasurer.

Conrad J. Ziegler, State's Atty., Rugby, for respondents Pierce County and Pierce County Treasurer.

Erwin H. Brendel, State's Atty., Mohall, for respondents Renville County and Renville County Treasurer.

John B. Hart, State's Atty., Rolla, for respondents Rolette County and Rolette County Treasurer.

Douglas P. Roberts, State's Atty., McClusky, for respondents Sheridan County and Sheridan County Treasurer.

Richard B. Thomas, State's Atty., Minot, for respondents Ward County and Ward County Treasurer.

Vincent A. LaQua, Fessenden, for respondents Wells County and Wells County Treasurer.


PAULSON, Judge.

The Souris River Telephone Mutual Aid Corporation, one of 396 mutual or cooperative telephone companies which are taxed pursuant to the provisions of Chapter 57-34 of the North Dakota Century Code, and acts amendatory thereto, commenced an action for a declaratory judgment against 10 counties to which it had paid such taxes. Souris challenged the constitutionality of such chapter, and particularly Section 57-34-03, N.D.C.C., as amended by Section 3...

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