Lyman County v. Scott

This is an appeal from an order of the district court of Cass county sustaining a demurrer to the complaint.

The main facts alleged in the complaint are as follows: Prior to January 1933, the Server Oil Company, a corporation, was doing business and had personal property in Lyman county, South Dakota. This property was assessed in said county in 1921 and 1922, but the taxes levied upon such assessments were not paid. On January 19, 1923, a petition in involuntary bankruptcy was filed against said Servor Oil Company, in the district court of the United States for the district of North Dakota,…