Miller v. Anderson
South Dakota Supreme Court
Appeal from circuit court, Spink county. Hon. A. W. Campbell, Judge. Action to foreclose a mortgage upon certain real property. The defendant, Spink county, interposed a general demurrer to the complaint for insufficient facts, which demurrer was sustained. Plaintiff appeals. The material facts are stated in the opinion. Taxes are not a lien upon real estate unless made so by express legislative authority.
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Appeal from circuit court, Spink county. Hon. A. W. Campbell, Judge. Action to foreclose a mortgage upon certain real property. The defendant, Spink county, interposed a general demurrer to the complaint for insufficient facts, which demurrer was sustained. Plaintiff appeals. The material facts are stated in the opinion. Taxes are not a lien upon real estate unless made so by express legislative authority. Cooley on Taxation, pp. 305, 201; Hiñe v. Commissioners, 19 Wall. 655. Statutes creating such a lien are to be strictly construed, and against the government, and the lien thereby created…
1Opinion of the CourtKellam, J.
This action was brought by appellant to foreclose a mortgage upon real estate in the county of Spink, made by said respondent Anderson to appellant Miller, on the 11th day of March, 1886, and duly recorded in the office of the register of deeds of said Spink county on the 22d day of April, 1886. The complaint is in the usual form, and alleges as to the defendant Spinli county: ••Sixth. That the defendant Spink county claims to have some interest in said property, or lien thereon by virtue of an assessment for taxes against said defendant Peter J. Anderson for the year 1887 and for the year…
2Cases cited4 opinions
- Heine v. Levee CommissionersSupreme Court of the United States · 1874
- Spratt v. PriceSupreme Court of Florida · 1881
- Jaffray & Co. v. AndersonSupreme Court of Iowa · 1885
- Carter v. RodewaldIllinois Supreme Court · 1884
3Cited by22 opinions
- Farmers & Merchants National Bank v. SchlossbergCourt of Appeals of Maryland · 1986
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- De Laney v. City and County of Denver Etal. In Re WhiteCourt of Appeals for the Tenth Circuit · 1950
- Carstens & Earles, Inc. v. City of SeattleWashington Supreme Court · 1915
- State v. Central Trust Co.Court of Appeals for the Eighth Circuit · 1899
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