276 N.W. 920 BARNES, et al, Appellants, v. STOUT, Secretary of Agriculture, et al, Respondents. File No. 8114.Supreme Court of South Dakota. Opinion filed December 24, 1937. 1. Licenses. Whether tax is property tax or excise tax must be ascertained in each case by incidents of tax. 2. Licenses. The character of a tax as […]
