Danforth v. McCook County
South Dakota Supreme Court
Appeal from circuit court, McCook county. Hon. Joseph W. Jones, Judge. Action by F. C. Danforth against McCook county -and another to cancel a certificate of tax sale. From a judgment for plaintiff and an order denying a new trial, defendants appeal. The factg are stated in the opinion. The land in question having been entered under the timber culture laws and final proof having been made and final certificate issued it was subject to taxation.
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Appeal from circuit court, McCook county. Hon. Joseph W. Jones, Judge. Action by F. C. Danforth against McCook county -and another to cancel a certificate of tax sale. From a judgment for plaintiff and an order denying a new trial, defendants appeal. The factg are stated in the opinion. The land in question having been entered under the timber culture laws and final proof having been made and final certificate issued it was subject to taxation. U. S. Laws Act June 14, 1878, 20 U. S. Stat. at Large 113. As long as land remains a part of the public domain it is not subject to taxation, but as…
1Opinion of the CourtCorson, P. J.
In 1880 one Kemis entered a timber claim in McCook county, and in 1890 received his final receipt, and in 1893 a patent for the same. After the issuance of a patent Kemis sold and transferred the property to the plaintiff. During the years from 1882 to 1892, inclusive, personal property taxes were assessed against said Kemis, of which only the taxes assessed for the year 1886 were paid. ' In 1896 the county auditor brought forward these delinquent personal taxes against Kemis, and advertised and sold the real property so entered as a timber claim for the same, together with the real1 estate…
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