Harris v. Stearns

Citations

• 17 S.D. 439
• 97 N.W. 361
• 1903 S.D. LEXIS 74

Syllabus

<p>1. Laws 1890, p. 318, c. 150, \\ 3, providing that possession of a tax receipt shall be conclusive evidence that all prior taxes on the property have been paid, and shall be a bar to their collection, is repugnant to Const, art. 6, $ 2, providing that no person shall be deprived of life, liberty, or property without due process of law; as a county is a person anda tax property, within the meaning of the section.</p> <p>2. Laws 1890, p. 318, c. 150, $ 3, providing that possession of a tax receipt shall be conclusive evidence that all prior taxes on the property have been paid, and shall be a bar to their collection, is repugnant to Const, art. 11, § 7, declaring that all laws exempting property from taxation shall be void. Haney, P. J., dissenting in part.</p>