Zimmerman v. Corson County
South Dakota Supreme Court
Appeal from Circuit Court,' Pennington County. Hon. Levi McGee, Judge. Action by Dan Zimmerman, against Corson County and another, to cancel a tax assessment, and for an injunction, etc. From a judgment for plaintiff, defendants appeal. (2) To point two- of the opinion, Appellants cited. Douglas v. City of Fargo, (N. D.) 101 N. W. 919. Respondent cited: Board of State Tax Commissioners v. Quinn, (Mich.) 84 N. W. 1; People v. Forest, 96 N. Y. 544; Sec. 210, Pol. Code.
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Appeal from Circuit Court,' Pennington County. Hon. Levi McGee, Judge. Action by Dan Zimmerman, against Corson County and another, to cancel a tax assessment, and for an injunction, etc. From a judgment for plaintiff, defendants appeal. (2) To point two- of the opinion, Appellants cited. Douglas v. City of Fargo, (N. D.) 101 N. W. 919. Respondent cited: Board of State Tax Commissioners v. Quinn, (Mich.) 84 N. W. 1; People v. Forest, 96 N. Y. 544; Sec. 210, Pol. Code. (3) To point three of the opinion, Respondent cited:. United States v. North Carolina, 136 U. S. 211; Sawyer v.' C'olgan, 102…
1Opinion of the CourtSmith, J.
Action in equity praying a judgment and decree canceling an alleged void and invalid assessment of taxes upon personal property, and permanently enjoining the enforcement of taxes based upon such assessment. A demurrer to the complaint was overruled by the trial court, and this ruling is assigned as error.
[1] Respondent upon an order to show cause duly served, obtained from the trial court an order restraining1 appellants from attempting to enforce the tax during the pendency of -the action. Upon the return day appellants moved to quash the order to show cause upon various grounds, which…
2Cases cited4 opinions
- Youngblood v. SextonMichigan Supreme Court · 1875
- Bismarck Water Supply Co. v. BarnesNorth Dakota Supreme Court · 1915
- Chicago & N. W. Ry. Co. v. RolfsonSouth Dakota Supreme Court · 1909
- Duncan v. Corson CountySouth Dakota Supreme Court · 1917
3Cited by11 opinions
- Casco Co. v. Thurston CountyWashington Supreme Court · 1931
- Barnsdall Refining Corp. v. WelshSouth Dakota Supreme Court · 1936
- Security Nat. Bank of Watertown, SD v. YoungCourt of Appeals for the Eighth Circuit · 1932
- Chicago, St. P., M. & O. Ry. Co. v. MundtSouth Dakota Supreme Court · 1930
- NY, SUSQUEHANNA AND WRR CO. v. VermeulenSupreme Court of New Jersey · 1965
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