American Inv. Co. of Emmetsburgh v. County of Beadle
South Dakota Supreme Court
Appeal from circuit court, Beadle county. Hon. A. W. Campbell, Judge. Action by the American Investment Company, of Emmetsburgh, Iowa, against the county of Beadle, in the State of South. Dakota, a corporation. From a judgment for defendant, plaintiff appeals. The facts are stated in the opinion. Taxes levied and assessed against land are void when the government afterwards cancels the entry.
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Appeal from circuit court, Beadle county. Hon. A. W. Campbell, Judge. Action by the American Investment Company, of Emmetsburgh, Iowa, against the county of Beadle, in the State of South. Dakota, a corporation. From a judgment for defendant, plaintiff appeals. The facts are stated in the opinion. Taxes levied and assessed against land are void when the government afterwards cancels the entry. Reynolds v. Plymouth Co. 55 la. 90; Bronson v. Kukok, 3 Dillon (U. S. Cir.) 490; Pitts v. Clay, 27 Fed 635. If land be sold on which no taxes are due the purchaser or his grantee may recover the amount…
1Opinion of the CourtFuller, J.
Plaintiff instituted this suit to recover certain taxes paid to defendant on a certain tract of land subse • quent to the cash entry thereof under the United States land laws, and prior to the cancellation of said entry by the commissioner of the general land office, which, including taxes subsequently paid, and interest upon the sums thus paid from year to year, amount to $104.91. The complaint discloses the above and following state of facts: On the 29th day of March, 1884, one D., a pre-emptioner of the,land described in the complaint, made proof before the proper officers at the United…
2Cases cited14 opinions
- State ex rel. MacKenzie v. CasteelIndiana Supreme Court · 1887
- Harper v. RoweCalifornia Supreme Court · 1878
- Cutting v. TaylorSouth Dakota Supreme Court · 1892
- McCormick v. EdwardsTexas Supreme Court · 1887
- Barber v. EvansSupreme Court of Minnesota · 1880
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Matter of HeuermannSouth Dakota Supreme Court · 1976
- In Re Estate of ScottSouth Dakota Supreme Court · 1965
- Shelton v. Klickitat CountyWashington Supreme Court · 1929
- Federal Farm Mortgage Corp. v. NoelSouth Dakota Supreme Court · 1939
- Hamlin County v. SadlerSouth Dakota Supreme Court · 1949
9 more not listed; retrieve them via the Exa API.