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HALLETT CONSTRUCTION COMPANY v. STATE

No. 9962.

119 N.W.2d 117 (1963)

HALLETT CONSTRUCTION COMPANY, a Minnesota Corporation, Plaintiff and Appellant, v. STATE of South Dakota ex rel. Bruce D. GILLIS, Commissioner of Revenue, Defendant and Respondent.

Supreme Court of South Dakota.

January 10, 1963.

Attorney(s) appearing for the Case

Stephens, Riter & Mayer, Pierre, for plaintiff and appellant.

A. C. Miller, Atty. Gen., John P. Dewell, Asst. Atty. Gen., Pierre, for defendant and respondent.

SMITH, C.

Plaintiff's claim for a refund of sums exacted as use tax due under SDC 1960 Supp. 57.43 was denied by the Commissioner of Revenue and by the circuit court, after a trial de novo pursuant to SDC 57.3002 and SDC 1960 Supp. 57.4317 and SDC 57.3313. Plaintiff has appealed.

Pertinent provisions of SDC 1960 Supp. 57.43 read as follows:

"(1) An excise tax is hereby imposed on the privilege of the use, storage, and consumption in this state of...

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