Legal Opinion
Homestake Mining Co. v. Johnson
South Dakota Supreme Court
Decided September 4, 1985No. 14734, 14755PublishedCited by 12 opinions
1Opinion of the Court
HENDERSON, Justice.
ACTION
This appeal questions the constitutionality of the mineral severance tax imposed by SDCL ch. 10-39. The trial court held SDCL 10-39-53 to be an invalid discrimination violating South Dakota Constitution Article VI, §§ 17 and 18, and the Fourteenth Amendment to the United States Constitution and not to be in violation of any other Constitutional provision. The trial court then extended the exemption in SDCL 10-39-53 to Homestake Mining Company. From all determinations adverse to each, both parties now appeal. We affirm in part and reverse in part.
FACTS
Homestake Mining…
2Cases cited23 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Welch v. HenrySupreme Court of the United States · 1938
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
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3Cited by12 opinions
- Arco Alaska, Inc. v. StateAlaska Supreme Court · 1992
- US Steel Min. Co., LLC v. HeltonWest Virginia Supreme Court · 2006
- In Re Appeal of Butte CountySouth Dakota Supreme Court · 1986
- Brainerd Area Civic Center v. Commissioner of RevenueSupreme Court of Minnesota · 1993
- Burlington Northern Railroad v. StrackbeinSouth Dakota Supreme Court · 1986
7 more not listed; retrieve them via the Exa API.