26 S.D. 313 | S.D. | 1910
Lead Opinion
This is an action brought to restrain the defendant county and its treasurer from enforcing the collection of certain taxes, which had been assessed and levied against the plaintiff for the year 1904 upon horses and cattle, claimed by the defendants to be taxable in said Stanley county; the plaintiff claiming, as to the cattle, that the same did not belong to him, and that, as to the horses, that they were properly taxable in Pennington county and not in Stanley county. The defendants, answering, pleaded that the ownership of this stock and possession were in the plaintiff, and 'that said stock were kept, fed, and ranged in Stanley county, where they had been assessed and taxes levied. Defehdants further alleged that, for years prior to 1904, the plaintiff had been the owner of many head of .horses and cattle properly taxable in Stanley county and which had 'not been assessed for taxes. Defendants,' in their answer, not only prayed that plaintiff’s complaint be dismissed, but that the true taxes for years prior to 1904 be ascertained and judgment rendered, therefor. Judgment entered in favor of defendants. A motion for new trial having been denied, plaintiff has appealed to this court from said judgment and order denying a new trial.
The cause was tried to the court without a jury, and the court made and entered findings of fact and conclusions of law therein. The conclusions and judgment provided, among other things, that the proper taxing officers be required to place upon
The court’s findings of fact were, in brief, as follows: That the defendant Stanley county was at all times hereinafter mentioned an organized county of this state, and defendant Poste is and has been -since January, 1905, its treasurer. That plaintiff is and was a resident of Pennington county, and at all times hereinafter mentioned engaged in the business of raising, buying, and selling horses, cattle, and live stock. That in 1897 plaintiff purchased a large bunch of over 1,400 horses, which had been raised and were located in Stanley county, at or near what was known as the “15 ranch,” and said horse-s were then and theretofore branded and known as the “15” horses. That after the purchase plaintiff kept, pastured, and reared the said horses and their increase at or near said “15 ranch” in said Stanley county; plaintiff having purchased said ranch and its improvements. That such improvements consisted of a substantial house, bams, sheds, and a corral for accommodation of horses and cattle. That connected with such ranch buildings were pens used by the former owners for penning the horses, which pens were located 7 miles from said ranch buildings in Stanley county; all of such buildings and pens being some 15 miles from Pennington county line. That since the purchase of such ranch and buildings plaintiff has continued to keep the stock upon such ranch, has put up hay at said ranch, and has used the corrals and pens for branding and otherwise caring for such horses. That in looking after and caring for the horses plaintiff has, during each year, rounded them up and driven them to these “15 pens” for the purposes of branding and doing any other work in regard to such horses, even driving horses that might have strayed into Pennington county back into' the “15 pens” for the purpose of branding or otherwise caring for them. That these horses, while owned by the former owner, had been taxed in Stanley county, -and their situs has never since been
.Evidence ■ was offered and received showing that plaintiff had a large cattle and horse ranch, in Pennington .county; that he himself lived at Rapid City in said county; that he had a superintendent over his. stock business (including the stock in Stanley county) ; that this superintendent lived on the ranch in Pennington county; that both horses and cattle were assessed as his property., in Pennington . county, in year 1904. No findings were made covering above points. The evidence, showed clearly that any assessment made in 1904. in Pennington county did not cover the horses assessed in Stanley- county.
In so far as the taxes for the years prior to 1904-were concerned, the defense could not convert this cause into- a.mandamus proceeding by setting forth -the fact that the -taxes, were due for such -previous 'years. It will be presumed that, upon their attention being called 'to the facts, the proper officers of Stanley county will- take such-steps as will.be proper to.'collect any- taxes that should be paid by-the-'plaintiff for-the years prior to 1-904.- I-f
As regards the taxes for the year 1904, we are of the opinion that the judgment of the lower court should be affirmed for three separate and distinct reasons.
The condition of the abstract herein is such as to warrant us in disregarding same. Over 200 pages of testimony are found in the abstract, nearly or quite one-half of which relate solely to the matter of cattle, all issues relating to which were eliminated from this case when respondent failed to appeal herein. With a few exceptions, the evidence is reproduced in such abstract in the form of question and answer without condensation in any manner. A large part Of the testimony, other than that relating to the cattle, could have been eliminated from the record; the same being clearly immaterial on this appeal. Such part of the testimony as really bears upon any matter material to this appeal could have been so condensed that a record properly prepared would not have covered, so far as the testimony was concerned, to exceed 30 or 40 pages. This court should not be required to wade through such records, and we believe it is our privilege, if not our bounden duty, when such a record is presented, to ignore the same and treat the appeal as though no abstract was on file.
The evidence herein clearly sustains the material findings of fact and such findings of fact are ample to bring these horses, for assessment purposes, under the provisions of the second .paragraph of section 2059 of the Political Code, taxable in Stanley county. It appears clear to us that the “15 ranch” was a separate and distinct ranch from those in Pennington countjc If, under the facts as found here, these horses are not taxable in Stanley county, then if a person lives in one county, or his foreman or superintendent lives therein, and from such point manages and conducts ranches throughout the whole state — no matter if some of such ranches cover large parts of other counties — still all of his property, no matter how great its value, would be taxable only in the county where he or the foreman lives, while as a matter of fact such county would have no equitable right to any of such
We think there is a third reason why this judgment should be affirmed. It appears uncontradicted that the proper -officers of Stanley -county listed and assessed for taxation purposes this lot of horses as -situated in Stanley county. The law presumes the acts of these -officers to be lawful. The plaintiff comes in and asks to enjoin -the collection -of taxes levied upon such assessment. It becomes incumbent upon him both to plead and prove facts showing this assessment of stock to be invalid. To- show such invalidity, it becomes necessary for him to allege and prove: That his property was not located in Stanley county; that the situs for its taxation was elsewhere; and further, even if it were conceded that the proper place of taxation was in Pennington county, such property being found in Stanley county, it was incumbent upon plaintiff to allege and prove that the property, attempted to- be assessed in Stanley county, had actually been assessed in Pennington county, where it was properly subject to- assessment. This latter is necessary for the reason that, under section 2066 of the Revised Political Code, no matter if these horses were properly taxable in Pennington county, yet if they had ■ not been so taxed in Pennington, and were found by the assessor of Stanley county in his count}'- after June 1, 1904, he had a perfect right and full authority to assess them. It was incumbent upon plaintiff to allege and prove facts that would take him from out of the provisions of said section 2066.
Appellant has assigned as error the failure of the court to make certain findings prayed for. The court found on all matters material to the issues raised. Appellant also has assigned numerous alleged errors in the rulings of the court upon the admission and rejection of evidence. No material evidence was rejected, and there was ample evidence properly' admitted to support the findings of the court.
The judgment of the trial court should be modified, eliminating therefrom everything relating to taxes for years prior to 1904, and, as so modified, the judgment as well as order denying new trial should be affirmed, and it is so ordered. Neither party shall recover costs herein.
Dissenting Opinion
(dissenting). This is an action to enjoin the collection of taxes levied in the defendant county in 1964, and to cancel assessments of the same year embracing horses and cattle owned by the plaintiff, on the ground that the property was not subject to taxation in that county. It is undisputed that the plaintiff was engaged in the horse and cattle business; that he resided on a large, completely equipped ranch near Rapid City, in Pennington county; that he owned and operated another completely equipped ranch in Pennington county about 20 miles from the line between that county and the defendant count}', where his general foreman resided, known as the “Cane Creek” ranch; that in 1904 he was assessed' in the defendant county with 250 horses “under three years and over six months old,” with 250 “horses of the age of three years and over,” with 400 cattle “under two years and over six months old,” and 1,100 cows “two years old and over”; and that in the same year he was assessed in Pennington county with certain horses and cattle under similar general descriptions.
And these conclusions of law: “That the temporary injunction granted herein should be vacated and the permanent injunction herein prayed for should be denied. That the decree herein should cancel the taxes assessed against the plaintiff on said cattle, but that the assessment for said horses be. decreed valid, and that it be decreed that said assessment and tax levy so herein modified be confirmed. That the plaintiff should be assessed on a valuation of $20,000 for each year and all of the years from 1896 to 1903,
As the trial court decided in favor of the plaintiff, except as to the Massingale horses, and as the defendant did not appeal, matters affecting the situs of those horses alone demand attention.
So far as material to this appeal, the language of the statute relating to the situs of personal property for purposes of taxation is as follows: “Personal property, except such as is required in this chapter to be listed and assessed otherwise shall be listed and assessed in the county, town or district where the owner or agent resides; * * * provided, that where the owner of live stock resided in a county, town or district other than that in which such live stock ordinarily and usually ranges or feeds and where such owner has established a ranch or ranches within the county, town, or district in which such live stock ordinarily and usually ranges and feeds, at which ranch or ranches the general operations of herding and feeding such -stock is conducted and at which the herder or foreman of such live stock ordinarily has headquarters while in the discharge of his duties and at which such stock is ordinarily and usually rendezvoused, * * * such live stock shall be listed and assessed in such count)’', town or district in which- such ranch or ranches are situated” In prescribing these special rules for determining the situs for purposes of taxation of live stock ranging at large under the conditions existing in the western portions of this state when such rules were adopted, the Legislature, of course, intended that all live stock should be subject to- taxation somewhere, but that none of it should be subject to taxation in more than one place. The statute itself is not ambiguous, though its
In absence of either of the conditions specified in the proviso, plaintiffs horses were not subject to taxation, in the defendant county. One who relies on an exception must bring his case clearly within its terms. So the paramount question presented by this appeal is whether it properly appears from the record that the plaintiff established a ranch in Stanley county at which the general operations of helding and feeding the Massingale band of horses were conducted, at which the foreman of such live stock ordinarily had his headquarters, and at which such stock was ordinarily and usually rendezvoused. It is regrettable that the learned judge who tried this cause, in framing his decision, did not conform the language of his findings of fact to the precise issues involved. It will, however, be assumed that the decision should be construed as finding the facts required by the statute to fix the situs of the Massingale horses at the “15” ranch, which is in the defendant county, and the question whether such finding is sustained by the evidence will now be considered. It is undisputed that the plaintiff’s Cane Creek -ranch was an established headquarters for all of his horses and cattle ranging in the
The conclusion that the 1904 assessment of the Massingale horses in Stanley county may be sustained by reference to section 2066, Rev. Pol. Code, does not seem tenable to me for the reason that the facts essential to a valid assessment under that section
Therefore, upon the record, as I understand it, I think the judgment of the trial court should be reversed, and a new trial ordered.