Macomb v. Lake County
South Dakota Supreme Court
Appeal from circuit court, Lake county. Hon. Joseph W. Jones, Judge. Action to restrain the county treasurer from collecting certain personal taxes. A demurrer to the complaint was sustained, and plaintiff appeals. The facts are stated in the opinion. There is ground for equitable interference if under the law no remedy can be had to recover back taxes paid. Cooley on Taxation (2nd Ed.) p. 773. And such taxes cannot be recovered back from the state.
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Appeal from circuit court, Lake county. Hon. Joseph W. Jones, Judge. Action to restrain the county treasurer from collecting certain personal taxes. A demurrer to the complaint was sustained, and plaintiff appeals. The facts are stated in the opinion. There is ground for equitable interference if under the law no remedy can be had to recover back taxes paid. Cooley on Taxation (2nd Ed.) p. 773. And such taxes cannot be recovered back from the state. See Bank v. County of Douglass, 3 3 Dillon 298; Avant v. Flynn, 2 S. D. 153; Farrington v. N. P. Inv. Co., IN. D. 102. As to the right of courts…
1Opinion of the CourtFuller, J.
To the complaint in this action, Instituted to restrain the collection of personal taxes, assessed at par value against plaintiff on account of certain shares of stock which he owns in the Northwestern Loan & Banking Company, and to obtain a decree adjudging the same to be illegal and void, defendants interposed a demurrer, on the ground that the complaint does not state facts sufficient to constitute a cause of action, and this appeal is by plaintiff from an order sustaining the demurrer.
*468The essential facts pleaded are: That the Northwestern Loan & Banking Company is incorporated under the…
2Cases cited5 opinions
- Farrington v. New England Investment Co.North Dakota Supreme Court · 1890
- Savings & Loan Society v. AustinCalifornia Supreme Court · 1873
- Frost v. FlickSupreme Court Of The Territory Of Dakota · 1875
- Dakota Loan & Trust Co. v. County of CodingtonSouth Dakota Supreme Court · 1896
- First Nat. Bank of Omaha v. Douglas CountyU.S. Circuit Court for the District of Nebraska · 1873
3Cited by3 opinions
- Douglas v. City of FargoNorth Dakota Supreme Court · 1904
- Macomb v. Lake CountySouth Dakota Supreme Court · 1900
- Williamson v. Lake CountySouth Dakota Supreme Court · 1903