Iowa Land Co. v. Douglas County
South Dakota Supreme Court
Appeal from circuit court, Douglas county. Hon. E. G. Smith, Judge. Action to restrain Douglas county and its treasurer from selling real estate for the collection of personal taxes assessed against the former owners of such real estate. Plaintiff had judgment, and defendants appeal. The facts are stated in the opinion.
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Appeal from circuit court, Douglas county. Hon. E. G. Smith, Judge. Action to restrain Douglas county and its treasurer from selling real estate for the collection of personal taxes assessed against the former owners of such real estate. Plaintiff had judgment, and defendants appeal. The facts are stated in the opinion. The personal taxes sought to be collected by the appellant treasurer having been regularly levied and properly placed upon the tax lists, when the same became due they became. valid liens against the respective tracts of land involved in this action then or thereafter owned by…
1Opinion of the CourtCorson, P. J.
In 1883 the county auditor of the county of Douglas brought forward, and placed upon the delinquent tax list, for the purpose of collecting the same by a sale of the real property of the owner at the time the taxes were assessed, the personal property taxes assessed against the owners of said real property; and the county treasurer of said county proceeded to advertise the same for sale in the usual manner. These personal property taxes had been assessed for various years, extending from 1883 to 1890. The plaintiff had loaned money, and taken mortgages, as security therefor, on a large number…
2Cases cited2 opinions
- Greenwood v. Town of LaSalleIllinois Supreme Court · 1891
- Miller v. AndersonSouth Dakota Supreme Court · 1891
3Cited by9 opinions
- City of Port Townsend v. EisenbeisWashington Supreme Court · 1902
- Danforth v. McCook CountySouth Dakota Supreme Court · 1898
- Fisk v. City of KeokukSupreme Court of Iowa · 1909
- Brule County v. KingSouth Dakota Supreme Court · 1898
- First National Bank v. KellyNorth Dakota Supreme Court · 1917
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