Ewert v. Taylor
South Dakota Supreme Court
Appeal from ¡Circuit Court, Hughes 'County. Hon. John F. Hughes, Judge. Proceeding to enforce tax levy by Adolph W. Rwer-t, as Treasurer of the State of South Dakota, against- Geoage C. Taylor, -individually, and! as president of the American Ex-press Company, and the American Expres's Company, an unincorporated stock -company.
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Appeal from ¡Circuit Court, Hughes 'County. Hon. John F. Hughes, Judge. Proceeding to enforce tax levy by Adolph W. Rwer-t, as Treasurer of the State of South Dakota, against- Geoage C. Taylor, -individually, and! as president of the American Ex-press Company, and the American Expres's Company, an unincorporated stock -company. From a judgment ¡cancelling a tax levy and -reassessing -defendant express ¡company's property, and from ¡an order -denying a new trial, plaintiff appeal's; and from- that part of the judgment making a new assessment, and from- the order denying -a new trial, defendant…
1Opinion of the CourtWhiting, J.
Plaintiff, suing- in his official capacity, seeks to recover the sum of $11,711.28 — taxes levied for the year 1914 upon the property of defendant company. Hereinafter whenever we use the term “'defendant” it shall he understood as referring to-defendant eoanpany only.. The trial court entered a judgment, canceling such tax levy and the assessment upon which it was *135based, reassessing- 'defendant’s property at about 40 per cent, of the previous assessment, levying a tax of $4,450, and adjudging that defendant pay such $4,450. Both parties appealed' — plaintiff from the whole judgment ’and’…
2Cases cited15 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- Railroad & Telephone Cos. v. Board of Equalizers of TennesseeU.S. Circuit Court for the District of Middle Tennessee · 1897
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Roehm v. County of OrangeCalifornia Supreme Court · 1948
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Michael Todd Co. v. County of Los AngelesCalifornia Supreme Court · 1962
- People v. Keith Railway Equipment Co.California Court of Appeal · 1945
- Steinacher v. SwansonNebraska Supreme Court · 1936
15 more not listed; retrieve them via the Exa API.