Meade County v. Hoehn

Citations

• 12 S.D. 500
• 81 N.W. 887
• 1900 S.D. LEXIS 55

Syllabus

<p>1. Under Laws 1893, e. 50, attaching the unorganized counties of Sterling and Nowlin to Stanley county for judicial purposes, and authorizing the commissioners of such county to levy and collect taxes within such unorganized counties for all “state and judicial” purposes, and Laws 1897, c. 28, § 8, requiring all personal property to he listed and assessed in the county where the owner resides, a resident of Meade county, owning cattle ranging in such unorganized counties; is liable to an assessment thereon in the county oí his residence, though the cattle had been assessed and the assessment collected by the assessor of Stanley county; 1he act of 1893 referring only to residents of those counties.</p> <p>2. Laws 1895, c. 26 providing that live stock may be assessed at any lime in the county in which they are found ranging during certian months, providing they have not already been assessed in another organized comity, applies only to organized comities, and hence the as-essor of a county to which unorganized counties are attached has no authority to assess cattle roaming in such unorganized counties.</p>