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HAAKON COUNTY v. BRUNSWICK CORPORATION

No. 10843.

184 N.W.2d 768 (1971)

HAAKON COUNTY, South Dakota, a Public Corporation, Plaintiff and Respondent, v. BRUNSWICK CORPORATION, a Delaware Corporation, Defendant and Appellant.

Supreme Court of South Dakota.

March 16, 1971.

Attorney(s) appearing for the Case

Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for defendant-appellant.

Edward Blando, State's Atty., Philip, for plaintiff-respondent.

COOPER, Circuit Judge.

Appellant is the vendor under a conditional sales contract dated February 20, 1963, under which bowling equipment was sold to Bowl Mor Lanes, Inc., of Philip, South Dakota. Personal property taxes assessed to Bowl Mor Lanes based on the value of the bowling equipment for the years 1966-1969, inclusive, were not paid. Appellant repossessed the bowling equipment November 23, 1969. On November 25, 1969, the county treasurer, after changing the...

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