American Inv. Co. v. Thayer

Citations

• 7 S.D. 72
• 63 N.W. 233
• 1895 S.D. LEXIS 38

Syllabus

<p>1. Statutes will not be given retroactive effect unless such intent upon the part of the legislature is very clearly expressed.</p> <p>2. Both because such intent is not therein clearly expressed and because it is doubtful if the legislature has power to create a legal liability out of a past transaction from which none arose at the time of its occurrence, held, that chapter 161 of the Laws of 1893, directing county treasurers to refund to-the holder and owner of tax-sale certificates for real property not liable for taxation, does not apply to sales made prior to its enactment.</p> <p>(Syllabus by the Court.</p>