Coler v. Sterling County Treasurer
South Dakota Supreme Court
Appeal from circuit court, Beadle county. Hon. A. W. Campbell, Judge. Suit by W. N. Coler & Co. and others against Edward Sterling,' treasurer of Beadle county. From a judgment for plaintiffs, defendant appeals.
1Per curiam
It appears that the state board of equalization, in 1896, raised the valuation of bank stock, in all the counties of the state except one, without raising the valuation of other stocks in such counties. In other words, the board treated bank stock as a class separate and distinct from other stocks, for the purposes of equalization. Respecting the points involved in this appeal, the law of 1891, as amended in 1895, was substantially the same as that of 1897, and this proceeding is ruled by the decision in Campbell v. Bank, 11 S. D. 133, 76 N. W. 10; The action of the state board, so far as it…
2Cases cited1 opinion
- Campbell v. Minnehaha Nat. BankSouth Dakota Supreme Court · 1898