Winona & St. P. R. v. City of Watertown
South Dakota Supreme Court
Appeal from district court, Codington county; Hon. James Spencer, Judge. The facts so far as material and the nature of the proceedings, are stated in the opinion. Conceding that the lands in question are exempt from taxation, they are chargable with, and subject to, local assessments for improvement of streets upon which they abut. The right to levy assessments for such purposes is derived from the general power of taxation, not from right of eminent domain.
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Appeal from district court, Codington county; Hon. James Spencer, Judge. The facts so far as material and the nature of the proceedings, are stated in the opinion. Conceding that the lands in question are exempt from taxation, they are chargable with, and subject to, local assessments for improvement of streets upon which they abut. The right to levy assessments for such purposes is derived from the general power of taxation, not from right of eminent domain. People v. Mayor of Brooldyn. 4 N. Y. 319; Brewster v. City of Syracuse, 19, N. Y. 118; Scoville v. City of Cleveland, 1 O. St. 135;…
1Opinion of the CourtCorson, P. J.
This is an appeal by the defendants and appellants from an order of the district court overruling a demurrer to plaintiff’s complaint, interposed by defendants, on the ground, that the complaint does not state facts sufficient to constitute a cause of action. The action was brought by the plaintiff against the defendants, the city of Watertown, and Peter Mauseth, its city treasurer, for the purpose of having certain special assessments levied upon its property in said city, for improving Dakota avenue, on which its property abuts, declared illegal and void, and to have defendants perpetually…
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