7 S.D. 72 | S.D. | 1895
This is an appeal from an order of the circuit court for Hyde county refusing a mandamus requiring the treasurer of said county to refund the amount of a certain tax-sale certificate and subsequent taxes paid by appellant. The taxed land was entered in 1884 by one Hoggatt, but his entry was subsequently cancelled by the commissioner of the general land office in 1890. The land was sold for the delinquent taxes of 1885. The appellant, becoming- the owner of the sale certificate, paid the subsequently accruing taxes up to and including the taxes of 1889. Its claim to have the amount so paid refunded rests upon chapter 161 of the Laws of 1893. It reads as follows: “Whenever real property not liable for taxation shall have been sold for taxes, and the certificate thereof is void, the county treasurer of the county where such sale was made, shall refund to the holder and owner of such certificate, the amount paid to the county for the same.” The only question in the case is this: Does this law of 1893 authorize or require the county treasurer to refund moneys so paid to the county prior to the taking effect of the law, or, in other words, is such law retroactive?
It is a well established rule that slatutes will not be given retroactive effect unless such intent upon the part of the legislature is very clearly expressed. In Sutil. St. Const. § 406, the author says such laws “may be valid, hut there is always a strong leaning against giving them a retrospective operation.” “Such laws are