Legal Opinion

Pederson v. Stanley County

South Dakota Supreme Court

Decided November 24, 1914PublishedCited by 7 opinions

Appeal from' Circuit Court, Stanley County. Hon. JohN E. Hughes, Judge. Action by Peder N. Pederson against Stanley County, to recover back taxes paid by him upon lands afterwards found to be in another county. From a judgment for plaintiff, defendant appeals. Appellant cited: 'Monographic notes to New Orleans, etc., Co. v. Louisiana, etc., Co., 94 Am.

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Appeal from' Circuit Court, Stanley County. Hon. JohN E. Hughes, Judge. Action by Peder N. Pederson against Stanley County, to recover back taxes paid by him upon lands afterwards found to be in another county. From a judgment for plaintiff, defendant appeals. Appellant cited: 'Monographic notes to New Orleans, etc., Co. v. Louisiana, etc., Co., 94 Am. St. Rep. 395-444; Clark v. Board of County Commissioners, 66 Minn. 304; Babcock v. Fondulac, 58 Wis. 230; American Investment Company v. Thayer, County Treasurer, 7 S. D. 72. Respondent cited: People v. McCreery, 34 Cal. 432-454; Fremont et al.…

1Opinion of the CourtMcCOY, J.

It appears from the record that lands of respondent were situated on a strip of land at one time claimed to be in -both Lyman and Stanley counties. By a decision of this court (Collins v. Lyman County, 30 S. D. 104, 137 N. W. 600), it was held that this strip of land was in and belonged to Lyman county. Prior to the rendering of this decision respondent -had paid taxes in both counties. After • decision in the Collins Case respondent filed and presented a claim or petition to the board of county commissioners of Stanley county praying for a return of the taxes paid by him to Stanley county,…

2Cases cited3 opinions

  1. Miner v. Clifton TownshipSouth Dakota Supreme Court · 1912
  2. Collins v. Lyman CountySouth Dakota Supreme Court · 1912
  3. Fremont, E. & M. V. R. v. Holt CountyNebraska Supreme Court · 1890

3Cited by7 opinions

  1. Pourier v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2004
  2. Frost v. Fowlerton Consolidated School Dist. No. 1Court of Appeals of Texas · 1937
  3. Pacific American Fisheries, Inc. v. MullaneyDistrict Court, D. Alaska · 1952
  4. Cornell v. Board of EducationAppellate Court of Illinois · 1936
  5. Heacock v. Tripp CountySouth Dakota Supreme Court · 1932

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