State v. Welbes

Citations

• 11 S.D. 86
• 75 N.W. 820
• 1898 S.D. LEXIS 77

Syllabus

<p>1. Comp. Laws, ? 96, makes it the duty of the attorney general, at the request of the governor, auditor, or treasurer, to prosecute any official bond upon a breach thereof; and it will be presumed, where an action is begun by the attorney general in behalf of the state on the official bond of a county treasurer to recover taxes collected by him, that the attorney general was requested to prosecute the action.</p> <p>2. The state is the proper party to bring an action upon a county treasurer’s bond for the recovez-y of taxes collected.</p> <p>3. Comp. Laws, § 1644, providing that county treasurers fnay pay the funds collected by them into the state treasury “by' draft,” is repealed by Laws 1891, Chap. 113, which provides that “the county treasurer shall forward to the state treasurer * * * the total amount of the tax collected for the state,” and further provides that “all acts or laws or parts of acts or laws in so far as they conflict with the provisions of this act are hereby repealed,” and Chapter 14 of which is a revision of the subject of assessment and taxation, from which Section'1644 is omitted.</p>