Knapp v. Charles Mix County

Citations

• 7 S.D. 399
• 64 N.W. 187
• 1895 S.D. LEXIS 85

Syllabus

<p>1. Under Section 8 Chapter 14, Laws 1891, personal property of the character and under the conditions described in the complaint must be listed and assessed in the county, town or district where the owner or agent resides.</p> <p>2. A taxpayer may apply to a court of equity for protection against the seizure and sale of his personal property in satisfaction of a tax wrongfully and unlawfully levied thereon.</p> <p>3. When the same personal property has been assessed in different counties for the same year, and the owner has paid the tax thereon in the county of his residence, he may maintain an action to prevent the collection of the tax assessed in another county, although the question of which is the proper county for its assessment has never been presented to the state auditor under Sec. 14, Chap.14, Laws 1891.</p> <p>(Syllabus by the Court.</p>