Thomas Kane & Co. v. Hughes County

Citations

• 12 S.D. 438
• 81 N.W. 894
• 1900 S.D. LEXIS 59

Syllabus

<p>1. Since the law makes no provision for a county advertising fund, a warrant purporting to be drawn on such fund is payable out of the general fund; and hence a complaint on such warrant need not allege that there were funds in the advertising fund applicable to its payyment, or that the funds of the county had been diverted from their lawful purpose.</p> <p>2. Laws 18Í11, c. 14, '& 104, directs the county treasurer to collect the sum of 10 cents on each tract of land advertised for sale for taxes, which sum shall be paid into the treasury, and provides that the county shall pay the costs of publication, but in no case shall it be liable for more than the amount charged to the delinquent land for advertising. Section 1 ¡4 provides that, whenever the county shall purchase any real estate at tax sale, no tax receipt shall be issued, and no amount due the state or any other fund, or costs, shall be paid by the county until redemption has been made from such stile. Held, that an answer to a complaint on warrant issued for advertising delinquent land, alleging that such warrant was drawn on the “advertising fund,” aud was payable only out of such fund, but failing to alleg'e that the sale was made to the county, does not state a defense, since the law does not recognize an advertising fund, and the exemption of the county does not apply to tax sales generally.</p> <p>3. An answer to a complaint on a county warrant which alleges that the same ist,ue was tried in a former action, to which plaintiff was not a party, and that such warrant was issued to satisfy the judgment therein, and fails to show what the issues in such action wore, does not state a defense.</p>