Danforth v. McCook County

Citations

• 11 S.D. 258
• 76 N.W. 940
• 1898 S.D. LEXIS 111

Syllabus

<p>1. Taxes are not debts, within Laws U. S. 1878, Chapter 190, Section 4, (20 Stat. 114.) exempting timber culture claims from debts contracted prior to .issuance of the final certificate.</p> <p>2. Under Compn Laws, Section 1612, making- personal property taxes a lien on real property owned or thereafter acquired by the person ag-ainst whom they are assessed, a timber culture claim-is, after issuance of the final certificate, subject to levy for prior personal property taxes due from the settler, since by issuance of such receipt it ceases to be public land.</p> <p>8. Laws 1891, Chap. 14, prescribing- the mode of making- assessments and the levy and collection of taxes, does not affect past due taxes which had become a lien prior to its passage.</p> <p>4. Under Laws 1891, Chap. 14, Sec. 123, providing that a sale of lands for personal property taxes shall not be void for failure to collect such taxes by distraint and sale of personal property, a sale of real estate for personal property taxes is not void for failure of the county auditor to file a return showing the tax uncollectible out of personal property, as required by Section 96.</p> <p>5. Laws 1891, Chapter 14, Sections 82, 83 approved in March 1891, making a tax receipt conclusive as to payment of all taxes prior to its issuance, do not apply to the payment in January, 1891, of a tax for 1890, or to a receipt issued therefor.</p> <p>6. Said act does not apply to a certificate of redemption from a tax sale.</p>