Tidball v. Miller

Prom a determination of the assessed valuations to be placed upon a considerable number of his tracts of land in 1945 by the board of equalization of Ziebach County respondent Tidball appealed to circuit court. After a prior appeal to this court, 71 S. D. 442, 25 N. W.2d 554, and upon rehearing in 71 S. D. 552, 27 N. W.2d 587, the court entered judgment substantially reducing the valuations fixed by the board. A history of this litigation and a general outline of the facts before us on this appeal are found in the former opinions. The sole question we are now called upon to decide is whether…