14 S.D. 357 | S.D. | 1901
This action was brought to quiet title to certain lots in the city of Aberdeen, and to certain quarter sections of land in Brown county, claimed by the plaintiff. The defendants in their answer admitted that the plaintiff was the owner of the property described in the complaint, and that the defendant Brown county claimed an interest in or lien upon said property, and averred the same had been assessed for taxes for the years 1892 to 1897, inclusive, and that, said taxes not being paid, the property was sold, as provided by law, to satisfy the taxes levied thereon, and that the
The first contention on the part of the appellant is that the act constituting Chapter 14 of the Laws of 1891, entitled “An Act Prescribing the Mode of Making Assessments and the Levy and Collection of Taxes and for Other purposes Relative Thereto,” approved March 9, 1891, is unconstitutional and void, for the reason that certain mandatory provisions of the state constitution relating to the passage of bills by the legislature were not complied with, as shown by the entries in the journals of the two houses of the legislature. It is insisted on the part of the respondents that the act of the legislature, as enrolled and certified to by the respective officers and approved by the governor, is conclusive upon the courts, and that it is not competent for the courts to consider any matter found in the journals tending to impeach the validity of the act. As will be seen, the question is a very important one, affecting as it does the proceedings for the collection of taxes in this state.for a number of years, and affecting titles to property acquired through tax deeds under the act. It is also important, affecting, as it may, all acts passed by the legislature. We shall not now stop to inquire whether the journals of the two houses, if given full credence, afford sufficient evidence that the provisions of the constitution were not complied with, but confine ourselves to the question of whether or not the entries found in the journals can in any case be received by the court to impeach the enrolled bills as certified to by the presiding officers of the two houses and approved by the governor, or which have become laws without the governor’s approval, under the provisions of the constitution.
The appellant further contends that, if the law of 1891 is a valid and subsisting law, the tax proceedings are void under that law, for the following reasons : (1) There was no sufficient description of the property assessed; (2) there was no equalization of the assessment; (3) there was no valid levy of taxes; (4) there was no valid tax sale. It is contended on the part of the respondents that neither of these questions can be considered by this court, for the reason that the case was tried by the circuit court without a jury, and there are no exceptions to its findings of fact, and no specifications in the bill of exceptions of the particulars in which said findings are not supported by the evidence. This contention of the respondents seems to be well founded. In the specifications annexed to the bill of exceptions the only errors attempted to be pointed out are errors of law alleged to have occurred at the trial in the admission or rejection of evidence, with one exception. There were forty-two as
The only questions that can be raised on this appeal are that the findings do not support the judgment, and errors of law occurring at the trial and duly excepted to. The plaintiff, in his brief, has not presented to this court any reasons why the findings do not support the judgment, and we are of the opinion that they do fully sustain the judgment. The errors of law specified in the assignment of errors in this court have not been discussed or referred to by appellant in his brief, and in such case this court has uniformly held that the appellant will be presumed to have abandoned all alleged errors not so discussed. There are, therefore, no questions before this court, other than those herein discussed, upon which it can properly pass. The judgment of the court below and the order denying a new trial are affirmed.