Parrott v. Abernathy

MISER, C.

In this action respondent Parrott seeks to recover from Buffalo county and its treasurer a balance remaining" of the sum paid for assignments of certain tax sale certificates. In Menaugh et al. v. Elvira School District et al., 50 S. D. 311, 210 N. W. 51, this court held the lands described in the certificates to ■be no part of Elvira school district. Thereafter the owners of the land paid to the county treasurer the amount of the taxes thereon less the Elvira school district tax. The county treasurer called in respondent’s certificates, paid him $373.22 — the amount received from…