Legal Opinion

Grigsby v. Minnehaha County

South Dakota Supreme Court

Decided February 2, 1895PublishedCited by 7 opinions

Appeal from circuit court, Minnehaha county. Hon. Frank R. Aikens, Judge. This action came before the circuit court upon appeal by Melvin. Grigsby and others from an order of the board of county commissioners of Minnehaha county placing certain property claimed to be exempt from taxation upon the assessment list. From a judgment of the circuit court affirming this order', plaintiffs appeal. The facts are stated in the opinion.

1Opinion of the Court

Corson, .P. J.

This action came before the circuit court upon an agreed statement of facts, which, as found by the trial court, are briefly stated as follows: That the plaintiffs were in May,-1883, the owners in fee of the southeast quarter of the southwest quarter of section 21, township 101, R. 49, Minnehaha county. (2) That about April, 1883, the plaintiffs caused to ,be set out thereon upwards of five acres of trees, as required by the laws of the territory of Dakota, then existing, to entitle the said owners to,the benefit of the law exempting such property and improvements, to a limited…

2Cases cited4 opinions

  1. In re the Trustees of the New York & Brooklyn BridgeNew York Court of Appeals · 1878
  2. Cutting v. TaylorSouth Dakota Supreme Court · 1892
  3. Black Hills Flume & Mining Co. v. Grand Island & W. C. R.South Dakota Supreme Court · 1892
  4. Billinghurst v. Spink CountySouth Dakota Supreme Court · 1894

3Cited by7 opinions

  1. Kennecott Corp. v. Salt Lake CountyUtah Supreme Court · 1985
  2. State v. StunkardSouth Dakota Supreme Court · 1911
  3. Harmdierks v. SmithSouth Dakota Supreme Court · 1929
  4. Hughes v. Board of Com'rsSouth Dakota Supreme Court · 1910
  5. Yankton County v. Codington CountySouth Dakota Supreme Court · 1939

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