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STATE EX REL. VAN EMMERIK v. JANKLOW

No. 13354.

304 N.W.2d 700 (1981)

STATE of South Dakota ex rel. Larry VAN EMMERIK and all others similarly situated, Petitioners, v. William J. JANKLOW, Governor of South Dakota; Mark V. Meierhenry, Attorney General of South Dakota; David Volk, Treasurer of South Dakota; and R. Van Johnson, Secretary of Revenue of South Dakota, Respondents, and Black Hills Power and Light Company; Northern States Power Company; Montana-Dakota Utilities Company; Otter Tail Power Company; Northwestern Public Service Company; and Iowa Public Service Company, Parties Respondent added by Supreme Court.

Supreme Court of South Dakota.

Decided April 15, 1981.

Rehearing Denied May 19, 1981.

Attorney(s) appearing for the Case

George A. Bangs of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, and Gale E. Fisher, Sioux Falls, for petitioner Van Emmerik.

Mark V. Meierhenry, Atty. Gen., Pierre, for respondent State Officials; John P. Dewell, Asst. Atty. Gen., Pierre, on the brief.

Brent Wilbur of May, Adam, Gerdes & Thompson, Pierre, for respondent Investor-owned Utilities.

Alan F. Glover of Denholm & Glover, Brookings, for amicus curiae South Dakota Rural Electric Assn.; Leo P. Flynn, Milbank, Vincent J. Protsch, Madison, on the brief.

Robert B. Frieberg of Frieberg, Frieberg & Peterson, Beresford, for amicus curiae South Dakota Municipal Electric Assn.

J. W. Grieves of Grieves & Rahn, Winner, for amicus curiae Rosebud Electric Cooperative, Inc. and Cherry-Todd Electric Cooperative, Inc.

FOSHEIM, Justice.

This is an original proceeding in which petitioner seeks writs of prohibition and mandamus. We deny the writs sought and quash the alternative writ of prohibition previously issued.

The present case has its origins in litigation commenced by petitioner in 1979. Petitioner originally instituted a class action seeking a one percent refund of sales taxes from the State of South Dakota and from all retailers engaged in the sale, furnishing or...

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