Avant v. Flynn
South Dakota Supreme Court
Appeal from circuit Court, Custer county. . Hon. John W. Nolin, Judge. Action to restrain the defendant from collecting certain taxes levied on the personal property of plaintiffs for the year 1887. The defendant had judgment. Plaintiffs appealed. The facts are fully stated in the opinion. An assessment roll is either valid or void when returned, and to be valid must be returned as the' statute provides.
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Appeal from circuit Court, Custer county. . Hon. John W. Nolin, Judge. Action to restrain the defendant from collecting certain taxes levied on the personal property of plaintiffs for the year 1887. The defendant had judgment. Plaintiffs appealed. The facts are fully stated in the opinion. An assessment roll is either valid or void when returned, and to be valid must be returned as the' statute provides. Marsh v. Board of Supervisors, 42 Wis. 502; Morrill v. Taylor, 6 Neb. 236; Lyman v. Anderson, 2 N. W. 732. Parol evidence cannot be admitted to explain or supply a necessary record in tax…
1Opinion of the CourtBennett, J.
This was an action to restrain the defendant, as collector of taxes of Cnster county, from collecting certain personal taxes levied on the property of plaintiffs for the year 1887. A temporary injunction was issued. The allegations of the complaint are in substance as follows: That on the 1st day of April, 1887, the plaintiffs were the owners of 237 head of cattle of taxable age, and were owners of said cattle on the 17th day of May of that year; that the county assessor applied to the plaintiffs to have them list all their property subject to taxation, which they did, and its value was…
2Cases cited13 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Rowan v. StateWisconsin Supreme Court · 1872
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- People Ex Rel. Witherbee v. Board of SupervisorsNew York Court of Appeals · 1877
- Van Rensselaer v. . WitbeckNew York Court of Appeals · 1852
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Peters v. LohrSouth Dakota Supreme Court · 1910
- Board of Com'rs of Garfield Co. v. FieldSupreme Court of Oklahoma · 1916
- Bandow v. WolvenSouth Dakota Supreme Court · 1906
- Beveridge v. BaerSouth Dakota Supreme Court · 1932
- Argyle v. JohnsonUtah Supreme Court · 1911
10 more not listed; retrieve them via the Exa API.