SHEA, Justice.
The State Department of Revenue appeals from a judgment of the Powell County District Court declaring the sprinkler systems of the rancher-taxpayers were exempt from personal property taxes by virtue of section 84-206, R.C.M. 1947. Based upon constitutional considerations not discussed or considered by either party, nor presented to the District Court, we determine that the exemption must fail because at the time section 84-206 was passed, the legislature...
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