State Ex Rel. Sparling v. Hitsman

Application for a writ of mandate. This is an original proceeding brought by J. T. Sparling, a taxpayer of Daniels county, in his own behalf and in the interest and for the benefit of other citizens, against the county treasurer of that county. The proceeding involves the constitutionality of an Act of the Twenty-Fourth Legislative Assembly, recently adjourned.

The legislation in question is Chapter 88 of the Laws of 1935. The essential part of the Act reads as follows: “Section 1. That from and after the passage and approval of this Act, any person having an interest in real estate heretofore…