Sioux Falls Savings Bank v. Minnehaha County
South Dakota Supreme Court
Appeal from Circuit Court, Minnehaha County. Hon. Joseph W. Jones, Judge. Action by the Sioux Falls Savings Bank, and others against Minnehaha County and others, to enjoin said county and its auditor from extending a $51,000.00 increase of assessment made by the state 'board of equalization, upon the tax li-st and from adding said sum to the aggregate assessed valuation, etc., and from extending any part of same against plaintiffs’ bank stock, ancl for cancellation of such…
Read the full summary
Appeal from Circuit Court, Minnehaha County. Hon. Joseph W. Jones, Judge. Action by the Sioux Falls Savings Bank, and others against Minnehaha County and others, to enjoin said county and its auditor from extending a $51,000.00 increase of assessment made by the state 'board of equalization, upon the tax li-st and from adding said sum to the aggregate assessed valuation, etc., and from extending any part of same against plaintiffs’ bank stock, ancl for cancellation of such increase upon the tax list; and- enjoining the county treasurer of said county from collecting said increase, etc. From a…
1Opinion of the CourtWhiting, J.
This action was brought to restrain the collection of a tax assessed and levied against the plaintiffs. The defendants demurred to the complaint, the demurrer was overruled, and defendants have ¡appealed to this court, assigning as error the overruling of such demurrer.-
The questions presented upon this appeal are of unusual importance. Preliminary to a discussion of the facts confessed by the demurrer, it is well to briefly note the laws of this state and the well-known customs that had grown up thereunder at the times mentioned in the complaint. The constitution of this .state, so far as it…
2Cases cited12 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Cummings v. National BankSupreme Court of the United States · 1880
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Andrews v. King CountyWashington Supreme Court · 1890
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- Brink v. DannSouth Dakota Supreme Court · 1913
- Grainger Brothers Co. v. County Bd. of EqualizationNebraska Supreme Court · 1966
- Bismarck Water Supply Co. v. BarnesNorth Dakota Supreme Court · 1915
- Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of CommissionersSouth Dakota Supreme Court · 1976
17 more not listed; retrieve them via the Exa API.