Hanson County v. Gray
South Dakota Supreme Court
Appeal from circuit court, Hanson, county. Hon. E. G. Smith, Judge. Action by Hanson county against I. J. Gray to recover a sum alleged to be due as taxes. Demurrer to complaint was sustained, and plaintiff appeals.
1Opinion of the CourtHaney, J.
This appeal is from an order sustaining a demurrer to the complaint. It appears upon the face of the complaint that the plaintiff is one of the organized counties of this state; that in 1888 certain personal property, then owned by defendant and situate within the plaintiff county, where defendant then resided, was duly assessed, and certain taxes for territorial, county, and other purposes were duly levied thereon, which have, not been paid; that, before the taxes so levied - became due, defendant disposed of and removed from the territory all of the personal property thus assessed; that he…
2Cases cited12 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- City of Davenport v. C., R. I. & P. R. R.Supreme Court of Iowa · 1874
- People v. SeymourCalifornia Supreme Court · 1860
- City of Burlington v. B. & M. R. R.Supreme Court of Iowa · 1875
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3Cited by4 opinions
- Acme Harvesting Machine Co. v. HinkleySouth Dakota Supreme Court · 1909
- In Re Estate of McMahonSupreme Court of Iowa · 1946
- Standrod v. CaseIdaho Supreme Court · 1913
- Archambault v. ZimmermanSouth Dakota Supreme Court · 1926