Liberty Tp. v. Hutchinson County

Citations

• 7 S.D. 530
• 64 N.W. 1117
• 1895 S.D. LEXIS 111

Syllabus

<p>1. Under chapter 121, Laws 1889, as amended by chapter 149, Laws 1890, an organized civil township is entitled to credit for the amount of the “dog tax” collected in such township under said law, notwithstanding the entire county may not be organized into civil townships.</p> <p>2. Where the board of county commissioners and the treasurer refuse to allow such amount to be credited or paid over to the township entitled to it, and resist an action therefor on the ground only that the county, and not the township, is entitled to the same, judgment for the amount so collected is properly rendered in favor of the township and against the county.</p> <p>S. In such action the county cannot raise the question of the constitutionality of the act authorizing the tax, for, having collected the money, it would not be relieved of its obligation'to account for it because the law under which it was collected was invalid.</p> <p>(Syllabus by the Court.</p>