Billinghurst v. Spink County

Citations

• 5 S.D. 84
• 58 N.W. 272
• 1894 S.D. LEXIS 37

Syllabus

<p>1. Rule 13 of this court in efiect, provides that respondent may bring alleged defects or imperfections in appellant’s abstract to the attention of this court by serving and submitting a further or additional abstract and unless the method therein provided is pursued, and such an abstract is provided which denies the correctness of the abstract filed by appellant, the latter must be taken as true; and an affidavit denying- service of the notice of appeal, submitted with a motion to dismiss, cannot be considered, but the question must he decided upon the record properly before us.</p> <p>2. One who owns personal property in this state, subject to taxation, that has not been assessed, is charged with a knowledge ot the statute which requires the board of equalization, at its annual meeting, and at the time and place fixed by law, to place such omitted property upon the assessment roll, and enter therefor a reasonable, just and uniform taxation; and he is also presumed to know that such statute provides that he may apply to such board in person, or by his agent or attorney, at any time during its session, for a correction of any alleged errors in the listing or valuation of his property, and in such cases.a notice to such owner is not necessary.</p> <p>3. A nonresident who sends money into this state, and surrenders its possession and control to agents fully authorized to loan, invest and manage the same thereby subjects such property to the jurisdiction of this state for the purposes of taxation; and the legal fiction that the situs of such property is at the domicile of the owner yields to the requirements of justice, and the actual situs is the place where the property is actually situated and employed in business, and where such agent resides.</p> <p>(Syllabus by the court.</p>