Legal Opinion

Brink v. Dann

South Dakota Supreme Court

Decided December 30, 1913PublishedCited by 36 opinions

Appeal 'from Circuit Court, Hughes County. Hon. Devi McGUii, J-ucige. Action by A. C. Brink againsit J. G. Dann, as treasurer of Hughes Counity, South Dakota, and another, to enjoini issuance of ■tax deeds to the county, under tax sale 'Certificates held1 by it. From a judgment for 'defendants, -and from an order 'denying a new trial, plaintiff appeals.

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Appeal 'from Circuit Court, Hughes County. Hon. Devi McGUii, J-ucige. Action by A. C. Brink againsit J. G. Dann, as treasurer of Hughes Counity, South Dakota, and another, to enjoini issuance of ■tax deeds to the county, under tax sale 'Certificates held1 by it. From a judgment for 'defendants, -and from an order 'denying a new trial, plaintiff appeals. Provisions in the tax law which are intended for the benefit of the tax payer are mandatory, and must he substantially complied with, throughout, in tax proceedings, to secure the latter’s validity. Eaton v. Bennett, io N. D. 346, 87 N. W.…

1Opinion of the CourtWhiting, P. J.

Action to enjoin -issuance of tax deeds to county on certificates purporting to- be -issued upon b-icl-s made- by such -county. Plaintiff alleged, but -offered no -proof to sustain the allegation, that the assessments upon which the sales were made were excessive, unjust, unequal, -oppressive, and confiscatory when compared with the assessments of other .property. The 'court found -all the tax proceedings regular and refused the relief sought, which relief included the ascertainment of the just -tax. Many of the findings of the court are wholly unsupported by the evidence; ■bu-t the main…

2Cases cited15 opinions

  1. Board of Supervisors v. City of LincolnIllinois Supreme Court · 1876
  2. Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
  3. Fifield v. Marinette CountyWisconsin Supreme Court · 1885
  4. Greenwood v. Town of LaSalleIllinois Supreme Court · 1891
  5. Sioux Falls Savings Bank v. Minnehaha CountySouth Dakota Supreme Court · 1912

10 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. F. M. Slagle & Co. v. BushnellSouth Dakota Supreme Court · 1944
  2. Knodel v. BD. OF CTY. COM'RS, ETC.South Dakota Supreme Court · 1978
  3. Gustaveson v. DwyerWashington Supreme Court · 1915
  4. Telonis v. StaleyUtah Supreme Court · 1943
  5. Poindexter v. Hand County Board of EqualizationSouth Dakota Supreme Court · 1997

31 more not listed; retrieve them via the Exa API.

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