Brule County v. King

Citations

• 11 S.D. 294
• 77 N.W. 107
• 1898 S.D. LEXIS 117

Syllabus

<p>1. Where the only method oí collecting personal taxes authorized by the statute Is by distress and sale, they are not recoverable by action, since they are not debts.</p> <p>2. Where the collection of personal taxes is about to be enforced by distress and sale, and an agreement is entered into with the debtor whereby the property seized is released, and his liability and the liability of the property seized are to be determined by a court, an action brought under the agreement is an action to recover the taxes, notwithstanding the agreement is set forth in the complaint.</p> <p>3. Where the collection of personal taxes is about to be enforced by distress and sale, which is the only method authorized by statute, an agreement entered into whereby the property seized is discharged, and the debtor agrees to submit the question of his liability and the liability of the property seized for the payment of the taxes to the determination of a court, is void and cannot be enforced, since no method can be substituted for the statutory method.</p>