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MOODY COUNTY v. CABLE

No. 10366.

150 N.W.2d 193 (1967)

MOODY COUNTY, South Dakota, a Public Corporation, Plaintiff and Appellant, v. Frank CABLE, Defendant and Respondent.

Supreme Court of South Dakota.

April 26, 1967.

Attorney(s) appearing for the Case

Rolland G. Jones, Flandreau, for plaintiff and appellant.

Peter J. Schmitz, of Martens, Goldsmith, May & Porter, Pierre, for defendant and respondent.

BIEGELMEIER, Judge.

This is an action by Moody County to collect personal property taxes claimed due from defendant. Defendant's answer in addition to a general denial, alleged he was a resident of Buffalo County, the cattle were on feed and not grazing cattle and were first lawfully listed and assessed in the county of defendant's residence. It was stipulated defendant had feeder cattle owned by him upon farms in Moody County on assessment dates of May 1, 1960 and...

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