MATTER OF A NOTICE & DEMAND TO QUASH, ETC.

No. 14067.

339 N.W.2d 785 (1983)

In the Matter of A NOTICE AND DEMAND TO QUASH AN ALLEGED, NON-JUDICIAL DISTRESS CERTIFICATE, ALLEGEDLY ISSUED BY the TREASURER OF DAVISON COUNTY, STATE OF SOUTH DAKOTA.

Supreme Court of South Dakota.

Decided November 2, 1983.


Attorney(s) appearing for the Case

Charles Krall, pro se.

Patrick W. Kiner, Davison County State's Atty., Mitchell, for appellee Davison County.

Drew C. Johnson, Sp. Asst. Atty. Gen., Aberdeen, for appellee Unemployment Ins. Div., Mark V. Meierhenry, Atty. Gen., Pierre, on brief.


WOLLMAN, Justice.

This is an appeal from a judgment denying Dr. Charles Krall's motion to quash the distress warrant that was issued subsequent to Krall's refusal to pay unemployment insurance and the filing of a lien upon his property. We affirm.

The unemployment compensation division of the Department of Labor (Department) determined in May of 1982 that Krall owed unemployment compensation tax in the amount of $234.36 plus interest at the statutory rate...

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