(concurring specially).
This is an action at law brought in the Circuit Court of Union County by plaintiff bank claiming to be the holder of promissory notes signed by August A. Anderson against the estate of his deceased wife. The trial court rendered judgment dismissing the action.
It is the established rule that the law of the place where a contract is made or entered into governs with respect to its validity, obligation, and interpretation. Briggs v. United Services Life Insurance Co., 80 S.D. 26, 117 N.W.2d 804. The notes here were executed in Iowa. The issue presented is whether an action may be maintained and recovery had in the courts of this state because of rights conferred under a statute of Iowa, quoted in the majority opinion, imposing a charge or lien for certain family expenses and education of children "upon the property of both husband and wife, or either of them" and providing that in relation thereto the husband and wife "may be sued jointly or separately."
A statute of one state cannot create a lien on property in another state. 53 C.J.S. Liens § 5. The Iowa statute otherwise authorizes a procedure for the enforcement of rights thereunder and in that respect is clearly remedial in character, rather than substantive. The law of the jurisdiction in which relief is sought controls as to all matters pertaining to remedy and procedure. 15A C.J.S. Conflict of Laws § 22(1); Knittle v. Ellenbusch, 38 S.D. 22, 159 N.W. 893. This action in my opinion does not involve a conflict of laws issue and it is not necessary to consider and determine what the courts of Iowa may hold concern*257ing rights created by this lien and direct action statute. The complaint does not state a cause of action under the laws of this state. For these reasons I concur in affirmance of the judgment.