Bunn v. Kingsbury County

Citations

• 3 S.D. 87
• 52 N.W. 673
• 1892 S.D. LEXIS 51

Syllabus

<p>The act of the territorial legislature (chapter 10, Laws 1887), creating the office of county auditor, provided that his salary should he “regulated by the value of the property in their respective counties, as fixed by the territorial board of equalization for the preceding year.” Section 1588, Oomp. Laws, existing prior to and when said chapter 10 was passed, constituted certain territorial officers a territorial board of equalization, and provided that such equalization should be made by “varying the rate of taxation in the different counties, according as such board found the valuation of property, as returned by such counties, too high or too low. Held, that, as the duty of varying the rate of taxation in the different eounties could only be properly discharged by first determining the value of the property in the different counties, and must necessarily depend upon such valuation, such action of the territorial board constituted the fixing of the value of the property in the various counties within .the meaning of said chapter 10, and was consequently the measure by which the county auditor’s salary was to be regulated'.</p> <p>(Syllabus by the Court.</p>