2-14-14. Computation of time in statutes. The time in which any act provided by law is to be done is computed by excluding the first day and including the last, unless the last is a holiday and then it also is excluded.
Fractions of a day are to be disregarded in computations which include more than one day, and involve no questions of priority.
Source: SDC 1939, §§ 65.0402, 65.0403.