South Dakota Supreme Court January 24, 1900 (Meade County v. Hoehn)

Haney, J.

The Meade county board of equalization hay ing decided that certain, personal property owned by defendant should not be assessed in that county, an appeal was taken to the circuit court, where the proceeding was heard without a jury, the court making the following findings of fact: (1) That on the 1st day of April, 1897, and for ten years prior thereto, the defendant John G.