Court Opinion

ID: 9657473
Source: CourtListenerOpinion
Date Created: 2023-08-23 20:27:20.551527+00
Date Added: 2024-06-11T18:13:45.460237
License: Public Domain

HENDERSON, Justice
(specially concurring).
In this case, the Director of the Division of Property Taxes for the Department of Revenue was called to testify that he provided tax information to the prosecution so that it could prosecute this case. Initially, requests were made by the State’s Attorney’s office involved in this case to get at the State’s records. Incriminating information was sought, namely, that appellant had not applied for a license to sell cocaine as a dealer or sought tax stamps to possess cocaine as a dealer. Such testimony provided a necessary element of proof to sustain a conviction under SDCL ch. 10-50A and SDCL 10-50A-6; therefore, this evidence provides “a significant ‘link in a chain’ of evidence tending to establish his guilt.” Marchetti v. United States, 390 U.S. 39, 48, 88 S.Ct. 697, 703, 19 L.Ed.2d 889, 898 (1968).