State v. Pennington County

Citations

• 13 S.D. 430
• 83 N.W. 563
• 1900 S.D. LEXIS 168

Syllabus

<p>A claim by the state against a county for taxes collected by it in an unorganized county need not be presented to the county commissioners before commencement of a suit thereon, since such county is a trustee of the funds so received, and as such is amenable to a court of equity, within Laws 3895, c. 63, l 3, prohibiting suits against-counties before the claim is presented to the county commissioners, except in actions where equitable relief is sought.</p>