Harper v. Lindskog

Citations

• 13 S.D. 524
• 83 N.W. 581
• 1900 S.D. LEXIS 182

Syllabus

<p>Layys 1891, C. 14, §§ 126 128, which authorize the assessment of transient stocks of goods brought into a town and exposed for sale after the annual assessment has been made, and direct the county treasurer to issue a warrant for the collection of the taxes thereon “to the constable of the town,” confer no authority on the treasurer to issue such a warrant to the sheriff, although the goods are in a city where no constable is provided for by law, and a warrant directed to the sheriff is void on its face, and renders both the treasurer issuing it and the sheriff who executes it liable for conversion.</p>