South Dakota Sigma Chapter House Ass'n v. Clay County

Appellant made claim in the aggregate amount of $3,502.81, under section 6813, Revised Code of 1919, before the county commissioners of Clay 'County as for refund of taxes paid on its real property during the years from 1925 to 1935, inclusive. It was asserted in the claim that its property was exempt from taxation under section 6670, Revised Code of 1919, and the enactments amendatory thereto dealing with the property used for benevolent or charitable purposes. Its claim was rejected by the county commissioners, was again rejected by the circuit court on appeal, and is now here on appeal…