Dakota Loan & Trust Co. v. County of Codington
South Dakota Supreme Court
Appeal from circuit court, Codington county. Hon‘. J. 0. Andrews, Judge. Action to enjoin tbe sale of real property for taxes. Plaintiff had judgment and defendants appeal. The facts are stated in the opinion. An excessive valuation alone -will not be sufficient to warrant the interference of a court of equity.
Read the full summary
Appeal from circuit court, Codington county. Hon‘. J. 0. Andrews, Judge. Action to enjoin tbe sale of real property for taxes. Plaintiff had judgment and defendants appeal. The facts are stated in the opinion. An excessive valuation alone -will not be sufficient to warrant the interference of a court of equity. Evans v. Gage, 1 Brdw. 202; Hotel Co. v. Lieb, 83 111. 602; Woodman v. Ely, 2 Fed. 839; Mesker v. Coch, 76 Ind. 68; Pillsbury v. Humphrey, 26 Mich. 245; Railroad v. York County, 7 Neb. 487; Board v. Elsben, 32 Ind. 27; Gas Co. v. January, 57 Cal. 614; 2 Desty on Taxation 657. A return…
1Opinion of the CourtHaney, J.
This is an action to enjoin the sale of realty for an amount of taxes alleged to be in excess of that properly chargeable against it, and to ascertain the amount so chargeable, which plaintiff is ready and willing to pay. It was tried by a referee, his report was accepted, and a judgment rendered in favor of defendant county for $955. Defendants were enjoined from attempting to collect any greater sum as taxes for the year 1889. The treasurer was directed to accept the sum found in full for the taxes of that year, and plaintiff recovered its costs and disbursements. A motion for a new trial…
2Cited by5 opinions
- Lorch v. PageSupreme Court of Connecticut · 1921
- Raymond v. BarnardSouth Dakota Supreme Court · 1947
- Macomb v. Lake CountySouth Dakota Supreme Court · 1897
- Lee v. Town of MelletteSouth Dakota Supreme Court · 1902
- State v. HoffmanCourt of Appeals of Texas · 1916