(Download) "Coleman v. Higgins" by Supreme Court of Montana # eBook PDF Kindle ePub Free
eBook details
- Title: Coleman v. Higgins
- Author : Supreme Court of Montana
- Release Date : January 09, 1960
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
From 1971 through 1976 Carisch Theatres, Inc. (Carisch) operated one drive-in theater and three theaters in the Cine 3 complex within the city limits of Billings, Montana. The treasurer of Yellowstone County, May Jenkins, claimed $100 per theater per year must be paid as a license fee, pursuant to section 84-3201(2), R.C.M. 1947. Carisch remitted payment of $25 per theater per year for the years 1971, 1972 and 1973. No payment was made to the treasurer in the succeeding years. Thereafter, this action was filed against Carisch to collect the alleged license taxes due. The case was submitted to the district court on a stipulation by the parties stating that Carischs business at the theaters was limited to the exhibition of moving picture Page 455 shows and the sole question was whether Carisch is a theater, as contemplated by section 84-3201(2) and therefore required to be licensed for four theaters under that section, or whether Carisch is an exhibitor of moving pictures as contemplated by section 84-3205, R.C.M. 1947, and only responsible for a license under that section.