South Dakota Supreme Court April 1, 1969, File No. 10577 (Chicago & Northwestern Railway Co. v. Gilbert)

HOMEYER, Judge.

The legality of certain tax levies made by Brookings County for the year 1965 is the question presented by this appeal. Taxes were paid under protest and in a suit to recover the amount claimed to have been illegally levied, the taxpayer prevailed in the trial court which held the questioned levies in excess of the statutory limitation prescribed by SDC 1960 Supp. 57.