Haakon County v. Brunswick Corp.

COOPER, Circuit Judge.

Appellant is the vendor under a conditional sales contract dated February 20, 1963, under which bowling equipment was sold to Bowl Mor Lanes, Inc., of Philip, South Dakota. Personal property taxes assessed to Bowl Mor Lanes based on the value of the bowling equipment for the years 1966-1969, inclusive, were not paid. Appellant repossessed the bowling equipment November 23, 1969. On November 25, 1969, the county treasurer, after changing the assessment rolls to name appellant as owner of the bowling equipment, issued a distress warrant against the property to collect the…