Billinghurst v. Spink County
South Dakota Supreme Court
Appeal from circuit court, Spink county. Hon. A. W. Campbell, Judge. Action by Hannah Billinghurst against the county of Spink and W. C. Kiser, county treasurer, for an injunction. There was a decree for plaintiff, and defendants appeal. The facts are fully stated in the opinion. The plaintiff kept her money within the state in the hands of agents for, and as a regularly continued investment.
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Appeal from circuit court, Spink county. Hon. A. W. Campbell, Judge. Action by Hannah Billinghurst against the county of Spink and W. C. Kiser, county treasurer, for an injunction. There was a decree for plaintiff, and defendants appeal. The facts are fully stated in the opinion. The plaintiff kept her money within the state in the hands of agents for, and as a regularly continued investment. For the purpose of business and profit she gave it a situs different from her actual residence, and it is taxable where actually situated, the same as other personal property. Hutchinson v. Board of…
1Opinion of the CourtFuller, J.
The object of this suit is to enjoin the collection of an alleged personal tax of $1,300 placed upon the assessment roll by a county board of equalization, and to re*87strain a sale of certain real estate for such tax, owned by plaintiff, and situated in the county of Spink and state of South Dakota. There was a decree for plaintiff, and the defendants appeal.
Plaintiff’s counsel moved to dismiss the appeal because the notice of appeal was not served on the plaintiff, and for that reason this court never acquired jurisdiction. To this preliminary question we will first direct our attention. The…
2Cases cited15 opinions
- In re the Estate of JeffersonSupreme Court of Minnesota · 1886
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
- Oregon & Washington Mortgage Savings Bank v. JordanOregon Supreme Court · 1888
- Hutchinson v. Board of EqualizationSupreme Court of Iowa · 1885
- Avant v. FlynnSouth Dakota Supreme Court · 1891
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Beveridge v. BaerSouth Dakota Supreme Court · 1932
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Walker v. JackCourt of Appeals for the Sixth Circuit · 1898
- Tripp v. City of YanktonSouth Dakota Supreme Court · 1898
- Evans v. Fall River CountySouth Dakota Supreme Court · 1896
5 more not listed; retrieve them via the Exa API.