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HOMESTAKE MIN. CO. v. JOHNSON

Nos. 14734, 14755.

374 N.W.2d 357 (1985)

HOMESTAKE MINING COMPANY, a corporation, Plaintiff and Appellee, v. R. Van JOHNSON, Secretary of Revenue, State of South Dakota and the State of South Dakota, Defendants and Appellants.

Supreme Court of South Dakota.

Decided September 4, 1985.

Attorney(s) appearing for the Case

A.P. Fuller of Amundson & Fuller, Lead, for plaintiff and appellee; George A. Bangs of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, on brief.

John Dewell, Asst. Atty. Gen., Pierre, for defendants and appellants; Mark V. Meierhenry, Atty. Gen., Pierre, on brief.

HENDERSON, Justice.

ACTION

This appeal questions the constitutionality of the mineral severance tax imposed by SDCL ch. 10-39. The trial court held SDCL 10-39-53 to be an invalid discrimination violating South Dakota Constitution Article VI, §§ 17 and 18, and the Fourteenth Amendment to the United States Constitution and not to be in violation of any other Constitutional provision. The trial court then extended the exemption in SDCL 10-39-53 to...

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