State ex rel. Waldo v. Fylpaa
South Dakota Supreme Court
Appeal from circuit court, Brown county. Hon. A. W. Campbell, Judge. Mandamus by the state, on the relation of C. L. Waldo against John A. Fylpaa, county treasurer of the county of Brown, to compel defendant to execute a tax deed to delator. There was judgment granting the mandamus, and defendant appeals. A tax certificate is simply a remedy for the enforcement of a contract, and is subject to all reasonable control by the legislature. Gault’s App. 33 Pa.
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Appeal from circuit court, Brown county. Hon. A. W. Campbell, Judge. Mandamus by the state, on the relation of C. L. Waldo against John A. Fylpaa, county treasurer of the county of Brown, to compel defendant to execute a tax deed to delator. There was judgment granting the mandamus, and defendant appeals. A tax certificate is simply a remedy for the enforcement of a contract, and is subject to all reasonable control by the legislature. Gault’s App. 33 Pa. St. 94. A tax certificate is a contract, and its terms cannot be altered by the legislature after it is issued. Knox v. Hundbransen, 23…
1Opinion of the CourtKelram, J.
Relator applied to the court below for a mandamus to compel defendant, as county treasurer of Brown county, to make and execute a tax deed to a piece of land definitely described, which was in November, 1889, duly sold to the relator for delinquent taxes. The court below granted the mandamus, and the county treasurer appeals. No question is made as to the regularity of the proceedings resulting in the sale, but the' defendant, the county treasurer, declines to issue the deed, for the reason that relator has not complied with the conditions of chapter 151 of the laws of 1890, passed, it will…
2Cases cited6 opinions
- Forqueran v. DonnallyWest Virginia Supreme Court · 1874
- Merrill v. DearingSupreme Court of Minnesota · 1884
- Robinson v. HoweWisconsin Supreme Court · 1861
- State ex rel. Wheeler v. FoleySupreme Court of Minnesota · 1883
- State ex rel. Davenport v. McDonaldSupreme Court of Minnesota · 1879
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3Cited by14 opinions
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- Clark Implement Co. v. WaddenSouth Dakota Supreme Court · 1914
- Brown v. HallSouth Dakota Supreme Court · 1913
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