Thompson v. Wordeman

•CAMPBELL, J.

Plaintiff, a resident and taxpayer of Bennett county, S. D., owned and had therein certain cattle against which there were delinquent and unpaid taxes. Chapter 194, Laws of 1933, reads as follows:

“Adjustment andi Payment of Delinquent Taxes

“An Act Entitled, An Act Providing for the Adjustment and Payment of Delinquent Taxes, and Declaring an Emergency.

“Be It Enacted by the Legislature of the State of South Dakota:

“Section I. Any person having delinquent taxes charged against him or against his property may apply to the Board of County Commissioners of the Ctounty wherein such…