238 N.W. 644 PEARSON, et al, Respondents, v. JOHNSON, County Sheriff, et al, Appellants. File No. 7169.Supreme Court of South Dakota. Opinion filed October 26, 1931. 1. Counties. Boards of county commissioners are vested with powers expressly conferred and powers reasonably necessary to exercise thereof. 2. Taxation. Fees collected by sheriff for collecting delinquent taxes […]