3 S.D. 497 | S.D. | 1893
This is an action to perpetually enjoin the collection of a tax claimed to have been erroneously assessed for the year 1887 against certain live stock and other personal property belonging to appellants. Trial of the cause was had by the court without a jury, and judgment rendered for respondent. From this judgment an appeal is taken.
The assignment of errors relates to the insufficiency of the evidence to support the findings and judgment. The abstract does not purport to contain all the evidence. The certificate of the judge trying the case to the bill of exceptions simply recites that the same is “a just and true bill, and is allowed, signed, and sealed, and made a part of the record.” For this reason the respondent contends that this court will not review the evidence, and that, in the absence of a certificate showing that the bill of exceptions •contains all the evidence introduced on the trial, this appellate court will presume there was other evidence sufficient to support the finding or verdict. This contention is doubtless correct in most of the states, but it is not so within our jurisdiction. Our statute on the subject of bills of exceptions and statements has made a radical change in the practice where it is claimed the evidence is insufficient to justify the verdict. The party contending that the evidence is insufficient to justify such verdict or findings is required to specify the particulars in which such evidence is in
In the case at bar the assignment of errors does not do this, but by reference to the motion for a new trial it will be seen that this was made upon the minutes of the court, and the ground designated in the notice of intention was the insufficiency of the evidence to justify the judgment, in tMs: “That there is no evidence that the property taxed was situated or kept in the county of Pennington at the time it was assessed, or at any time.” The court found that it was so kept, and was situated in said county, and subject to assessment and taxation. The only question presented, therefore, is, does the eviden.ce, as shown in the record, justify the finding of the court that the property was so situated? No question is raised as to the number of cattle and horses, nor as to their value.' Under the pleadings and the evidence the only question is as to their situs. The complaint shows that a part of the property taxed consisted of “carriages and veMcles.” As to these we find no direct testimony as to where they were located. But the witness Taus says that when the mess wagon and other belongings of the home ranch were not on a round-up they were at the home ranch. Respecting the horses, the witness Eugene Holcomb testifies that in the spring of 1887 the plaintiffs kept a servant at the home ranch whose duty it was to “look after the horses employed for running cattle.” Witness Ulysses Allison states that in May or June, 1887, there were probably 35 — perhaps more —of plaintiffs’ horses at the home ranch; and the witness Taus says a part of plaintiffs’ horses at that time were on the reservation; some of them were in Pennington county; and that, if plaintiffs or their men ever wanted to use a horse, they “would drive them up there to the horse corrals, drive them in, take their horse out, and let the rest go,” Witness Blair testifies that at the spring round-up in 1887 he helped to brand a few of the Holcomb