Miller v. Anderson

Citations

• 1 S.D. 539
• 11 L.R.A. 317
• 47 N.W. 957
• 1891 S.D. LEXIS 58

Syllabus

<p>1. There is no lien on real estate for taxes, except by force of statute, and a statute creating such lien must be strictly construed. Such statutory lien cannot be enlarged by construction.</p> <p>2. Section 1612, Comp. Laws, declaring that “taxes due from any person upon personal property shall be a lien upon any real estate owned by such person, or to which he may acquire title,” creates a lion simply in favor of the tax creditor upon such real estate, and such lien has no greater force than the statute expressly gives it.</p> <p>3. The legislature having manifested no intention of giving it peculiar or extraordinary force, or of defining its rank as a lien, such questions must be governed by the general statutes of the state on the subject of liens.</p> <p>(Syllabus by the court.</p>