It may have been the ultimate tax protest. The residents of Loyalton, S. Dak., all five of them, got together last week and passed a measure guaranteed to reduce the cost of living in their town. They voted it out of existence. There was nothing impulsive about the move. Loyalton, which reached its peak population of 180 back in 1918, closed its high school in 1945; the grade school went in 1970, and nine years ago the post office shut down. Except for two ramshackle houses and an abandoned hotel, the buildings along Main...
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