Mineral School Dist. No. 10 v. Pennington County

Citations

• 19 S.D. 602
• 104 N.W. 270
• 1905 S.D. LEXIS 86

Syllabus

<p>Laws 1897, p. 131, c. 57, subd. 5, sec. 1, authorizes school districts to levy taxes and report the- amount to the county auditor, who is required to include this tax as a part of the tax to be collected by the county treasurer. Laws 1897, p. 60_, c. 28, sec. 79, makes the county treasurer the collector of all taxes, and requires him to place them, when collected, to the credit of the proper fund. Section 95 (page 65) provides that the county treasurer shall immediately after each settlement pay over to the treasurer of any municipal corporation or any organized township or any body politic all moneys received by him, arising from taxes levied and collected, belonging to such municipal corporation, etc. A county treasurer, in attempting. to collect certain taxes assessed by a school district upon property within its boundaries, was enjoined from so doing by a federal court, and expended money in defending injunction proceedings. The taxes were afterwards collected. Held, that the county had no right to retain a portion of the sum so collected as the school district’s share of defending the injunc•tion suit.</p>