Legal Opinion
Chicago and North Western Railway Co. v. Gillis
South Dakota Supreme Court
Decided February 14, 1967No. File 10313PublishedCited by 9 opinions
1Opinion of the Court
BIEGELMEIER, Judge.
This appeal involves the 1963 value of a railroad for tax purposes. Pursuant to SDC 57.1305 the Commissioner of Revenue (SDC 1960 Supp. 57.01A05) having the powers of Director of Taxation fixed the true and full value thereof. Appellant railroad appealed to the State Board of Equalization and from its ruling to the Circuit Court of Lincoln County. From a decision of that court affirming the Board, appellant railroad has appealed to this court. The legislative guide for this assessment which has been in effect without change since 1939 appears in SDC 57.1305 which is set out…
2Cases cited25 opinions
- Standard Oil Co. of NJ v. Southern Pacific Co.Supreme Court of the United States · 1925
- Rowley v. Chicago & Northwestern Railway Co.Supreme Court of the United States · 1934
- State v. McCrearySouth Dakota Supreme Court · 1966
- State Highway Commission v. Hayes EstateSouth Dakota Supreme Court · 1966
- Sage Stores Co. v. Kansas Ex Rel. MitchellSupreme Court of the United States · 1944
20 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of CommissionersSouth Dakota Supreme Court · 1976
- Fall River County v. South Dakota Department of RevenueSouth Dakota Supreme Court · 1996
- Chicago and North Western Railway Co. v. SchmidtSouth Dakota Supreme Court · 1970
- Amert v. Lake County Board of EqualizationSouth Dakota Supreme Court · 1998
- Appeals of Chicago & Northwestern Railway Co.South Dakota Supreme Court · 1971
4 more not listed; retrieve them via the Exa API.