Turner v. Hand County

Citations

• 11 S.D. 348
• 77 N.W. 589
• 1898 S.D. LEXIS 131

Syllabus

<p>1. Description of property in a tax list as “s-2 s e & s 2 s w sec. or lot 30 twp. or blk 113 rag. 69,” is not sufficient, within Comp. Laws l 1544, declaring that the list of taxable property assessed to each person shall contain (1) “his lands by township, range and section, * * * and when such parcel of land is not a congressional division or subdivision, it shall be listed and described in some other mode sufficient to identify it. (2) His town lots, naming * * * their proper description by number and block or otherwise according to the system of numbering in the town.”</p> <p>2. Laws 1889, Chap. 14 § 15, subd. 3, providing for a direct artesian well assessment on lands for construction of such a well and water courses, to be adjusted “with reference to the relative distance of such lands from the well itself and the water courses,” violates the constitutional provisions requiring all taxes to be imposed according to the value of the property, equally and uniformly, and limiting to municipalities local improvements by special taxation, which must eVen then be uniform with respect to all persons and property within the municipality.</p>