Erickson v. Brookings County
South Dakota Supreme Court
Appeal from circuit court, Brookings county. Hon. J. O. Andrews, Judge. Action against Brookings county to recover money erroneously paid by a purchaser at a tax sale for a tax certificate. Judgment for plaintiff. Defendant appeals. The facts are stated in the opinion. A demurrer admits the allegations of the complaint according to their legal effect.
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Appeal from circuit court, Brookings county. Hon. J. O. Andrews, Judge. Action against Brookings county to recover money erroneously paid by a purchaser at a tax sale for a tax certificate. Judgment for plaintiff. Defendant appeals. The facts are stated in the opinion. A demurrer admits the allegations of the complaint according to their legal effect. Territory v. Hauxhurst, 3 Dak. 205. A sale by the treasurer of land after the tax has been paid is a tort for which the treasurer and not the county is liable. Morris v. County, 42 Iowa, 416; Wallace v. City, 4 N. W. 101; Martin v. Mayor, 1…
1Opinion of the CourtBennett, P. J.
The allegations of the complaint show that on the 1st day of October, 1886, the plaintiff paid to the treasurer of Brookings county all the taxes which were due and assessed against his real estate for the year 1885; that afterwards the treasurer unlawfully, erroneously, and wrongfully advertised and sold his real estate for such taxes for the sum of $21.91, to one Bowdle, and issued to him a tax certificate. Two years after-wards, there having been no redemption of the land from this sale, the treasurer executed to said Bowdle his deed for the land, and afterwards Bowdle assigned to the…
2Cases cited22 opinions
- Field v. . the Mayor, C. of New-YorkNew York Court of Appeals · 1852
- Byxbie v. . WoodNew York Court of Appeals · 1862
- Harrison v. Trustees of Phillips AcademyMassachusetts Supreme Judicial Court · 1815
- Bliss v. . LawrenceNew York Court of Appeals · 1874
- Haight v. . HaytNew York Court of Appeals · 1859
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3Cited by5 opinions
- Stapp v. Madera Canal & Irrigation Co.California Court of Appeal · 1917
- Sherman v. HarrisSouth Dakota Supreme Court · 1915
- Cronfeldt v. ArrolSupreme Court of Minnesota · 1892
- Grabow v. BergethNorth Dakota Supreme Court · 1930
- Wyoming National Bank v. Daileda, Pennsylvania Court of Common Pleas, Luzerne County1964