Duncan v. Newcomer

Citations

• 9 S.D. 375
• 69 N.W. 580
• 1896 S.D. LEXIS 177

Syllabus

<p>Where a homestead entry on government land was changed into a cash entry, which was suspended, and the proof of residence finally rejected, by the United States land department, necessitating the making of new proof thereafter, on which the patent issued, the land did not become taxable under state authority until the second proof was made, leaving nothing further to be done by the purchaser to perfect his equitable title and his right to a patent; and a sale of the land for taxes theretofore levied was void.</p>