Legal Opinion

McKinney v. Minnehaha County

South Dakota Supreme Court

Decided November 11, 1903Published

Appeal from circuit court, Minnehaha county. Hon. Joseph W. Jones, Judge. Action by D. L. McKinney against Minnehaha county.and another. From a judgment for plaintiff, defendants appeal.

1Opinion of the CourtFuller, J.

Relying upon a treasurers deed based upon a tax sale for the year 1891 and the subsequent payment of taxes for the years 1892 and 1893, plaintiff brought this action to determine conflicting claims to the premises described in the complaint. While it is alleged by plaintiff that defendants’ claim rests upon two tax deeds issued on January 13, 1900, for taxes never assessed, and that all proceedings of the taxing officers with reference thereto are absolutely void, it was established by competent proof that their interest, if any was thus acquired, had been merged in the fee title to the…

2Cases cited1 opinion

  1. Pettigrew v. Moody CountySouth Dakota Supreme Court · 1903

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