State ex rel. Eveland v. Johns
South Dakota Supreme Court
Original proceeding in mandamus, by the State of 'South Diakota on the relation of H. L. Eveland, H. 'C. Preston, and Hugh Smith, as the State Tax Commission, to compel the defendant, H. H. Johns, as County Auditor of Lawrence County, South Dakota, to deduct $500 from the assessed valuations of dwelling-houses, etc.
1Opinion of the CourtSmith, J.
Proceeding by mandamus, instituted by the state tax commission against defendant, Johns, as county auditor of Lawrence county, to compel the deduction of $500 from assessed valuations of dwelling houses, household furniture, farm tools and machinery, and tools of mechanics, as required by chapters 105 and 106, Session Laws 1919. Defendant pleads the unconstitutionality of the two legislative acts referred to; his contention being that they are in conflict with sections 6 and 7, art. 11 of the Constitution, which are as follows:
Sec. 6. The Legislature shall, by general law, exempt from…
2Cases cited1 opinion
- Schaaf v. South Dakota Rural Credits BoardSouth Dakota Supreme Court · 1917
3Cited by9 opinions
- National College of Business v. Pennington CountySouth Dakota Supreme Court · 1966
- Egan Consolidated School District Number 1 v. Minnehaha CountySouth Dakota Supreme Court · 1936
- C. A. Wagner Construction Co. v. City of Sioux FallsSouth Dakota Supreme Court · 1947
- State Ex Rel. Bottum v. KnudtsonSouth Dakota Supreme Court · 1937
- Dakota Lodge No. 1, I. O. v. Yankton CountySouth Dakota Supreme Court · 1929
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