(dissenting).
ATTORNEY’S FEES
An award of attorney’s fees in this case is preposterous under the facts and settled law of this state. Judith Temple departed from Douglas Temple with some $30,000 by lifting money from a joint account; she received $75,000 of a $310,000 property award via the decree. It appears that Douglas Temple has far less liquidity than Judith Temple. She is 38 years of age and has a steady job as a dietician’s aide. She is in excellent health. The children born as issue of this marriage are adults and not dependent upon her for support. In Gross v. Gross, 355 N.W.2d 4, 9 (S.D.1984) (written by the same author as the majority opinion), this Court stated:
Allowance of attorney fees in a divorce action rests with the sound discretion of the trial court and will not be disturbed on appeal unless that discretion has been abused. SDCL 15-17-7; Jameson [v. Jameson, 90 S.D. 179, 239 N.W.2d 5 (1976) ]. The award depends on the parties’ relative worth, income, liquidity, and whether either party unreasonably increased the time spent on the case. Barrett [v. Barrett, 308 N.W.2d 884 (S.D.1981)]; Senger v. Senger, 308 N.W.2d 395 (S.D.1981).
It is obvious from the language of Gross that the liquidity of a party and the parties’ assets, have a great bearing upon an award of attorney’s fees as it directly reflects upon the ability to pay. Here, with good health, a job, and $105,000, Judith Temple *570has the ability to pay her own attorney’s fees. Only sympathy and sentiment can engender an award for attorney's fees in the amount of $9,134. We are not here to dispute the reasonableness of an award of $9,134 attorney’s fees based upon the criteria which must be considered in setting an attorney’s fee. The factors set forth in the majority opinion apply in establishing a reasonable fee. However, a first hurdle must be bridged before the criteria of reasonableness comes into play in fixing legal fees. The first hurdle is this: Ought Douglas Temple pay Judith Temple’s attorney’s fees when she is possessed of $105,000 and has more liquidity than her ex-husband? She is in a better financial position, with this huge sum of cash and a guaranteed yearly income of $35,000 (per this dissenter’s arithmetic below), to defray her attorney’s fees from her own pocket and estate than to require her ex-husband to pay same. Therefore, I take the position that there was an abuse of discretion. An “abuse of discretion” refers to a discretion exercised to an end or purpose not justified by, and clearly against, reason and evidence. Herndon v. Herndon, 305 N.W.2d 917, 918 (S.D.1981). As the evidence is unchallenged that she lifted $30,000 in cold cash from a joint account and received $75,000 in an alimony award, and will have a handsome income each year, it is clearly against reason and evidence that her ex-husband pay some $9,000 in attorney’s fees. The trial court’s discretion is not uncontrolled. Were it so, appellate courts would have no reason for existence.
ALIMONY AWARD
Conceding that the lone cry of dissent from the hinterlands on property award is, like the wind, heard but unseen, and that the award will be affirmed, an alimony award herein is unnecessary. For, surely, with $30,000 in pocket, appropriated from a joint account and unaccounted for, and an award of $310,000 ($75,000 already paid thereunder) payable to Judith Temple in equal annual installments for twenty years at ten percent interest, she shall not want for the necessities of life or become a public charge unless she fritters' away her property award. If my arithmetic serves me correctly, as an example, the interest on $235,000 for the first year équals an additional $23,500. Interest commenced on March 4, 1983. One would have to be myopic and oblivious to hard-core finance, to not consider this in determining whether alimony should be awarded in the first instance.
This dissenter has sharply departed from the views of his Brothers on this Court on the subject of alimony. See Connelly v. Connelly, 362 N.W.2d 91, 92 (S.D.1985) (Henderson, J., dissenting), and Martin v. Martin, 358 N.W.2d 793, 800 (S.D.1984) (Henderson, J., concurring in part, dissenting in part). As I expressed in Martin, 358 N.W.2d at 803:
In the days of repeated pronouncement and demands for equality and independence of the sexes, it would appear that the State of South Dakota has veered sharply into a column of the liberalization of alimony. Historically, this would appear to be a paradox. (Footnote omitted.)
We see another extension of alimony liberalization, not only in Connelly, but also in the case at hand. We have apparently approached a mental state where we harbor an overly protective attitude toward prayers for and awards of alimony, thereafter approving of same, predicated upon a punishment of the male specie and as a gift for establishing economic stability. This decision, in my opinion, flies in the face of Krage v. Krage, 329 N.W.2d 878 (S.D.1983) (written by the same author as the majority opinion). In several recent writings, I have attempted to uphold the precedent of Krage, not only in dissent but in a majority opinion which I wrote for this Court, namely, Goehry v. Goehry, 354 N.W.2d 192 (S.D.1984). In Goehry, 354 N.W.2d at 194, with emphasis, it is written: “The trial court’s award of alimony and the division of property are considered together on appeal to determine whether the trial court abused its discretion. Krage v. Krage, 329 N.W.2d 878, 879 (S.D.1983) (emphasis sup*571plied)_” In Goehry, 354 N.W.2d at 194, we stated:
In Krage, this Court listed an additional consideration for alimony, for we declared: “In addition to the factors considered in making a property division, an alimony award is also based upon the respective financial conditions of the parties after the property division and their standard of living.” 329 N.W.2d at 879.
In Krage, the parties were also involved in a ranching operation. The wife in that case received a cash award of $272,000. Here, her award is $310,000 (plus $30,000 taken and unaccounted for).1 In Krage, no award of alimony was made to her because of the substantial property award which she had received and due to the restricted cash flow available in the ranching operation. Upon appeal, this very Court held that the lower court had not abused its discretion in refusing the wife’s request for alimony. Krage is most applicable to the case before us. Here, we have a ranching operation; also, we likewise have a restricted cash flow by the husband (his income for the past four years reveals a net per year of $22,000 before depreciation and before income tax). In studying this record and the income tax returns, as well as the accompanying exhibits, it appears that Douglas Temple is financially unable to pay the $500 monthly alimony award and to simultaneously defray the substantial property settlement award which was granted below. The lower court and this Court have a duty to consider the respective financial conditions of the parties after the property division. In my opinion, this has not been done. As a student of the law, I cannot square our decision in Krage with the majority decision. If we assume that this 38-year-old woman will be awarded the sum of approximately $35,000 per year in principal and interest, it becomes obvious that an alimony award of $500 per month is unnecessary. In Krage, the “standard of living” was a factor to be considered. The standard of living for this couple was that of a young ranch couple, initially living in a house which had no running water. Their life-style was very hard and crude to begin with; only after the installation of plumbing and running water and the addition of a bathroom, did the parties begin to enjoy a modest life-style. In the first few years of the marriage, the parties did not have electricity. Both parties worked, Douglas Temple as a ranch hand, and Judith Temple as a mother raising children. The home in which they lived increased in value by $10,000 in improvements; the latter is another aspect of this appeal, which I shall not address in detail, but it all demonstrates that the standard of living for this young couple was very modest. There was no entertaining and apparently one vacation taken during the entire marriage. From sunup to sundown, it was raising children, wrangling cattle, and living the hard but rewarding life of a young ranching couple under the skies of Western South Dakota. Were it not for this extremely handsome property award, I could agree to an alimony award which would permit Judith Temple some dignity. However, when it appears that she will be the recipient of cash payments of some $35,000 per year, and given the entire circumstances of this case, I cannot subscribe to an additional $500 per month alimony award. Therefore, under the dictates of Krage, and as later espoused in Goehry, I maintain that there has been an abuse of discretion. The trial court’s discretion is a broad one but it is not so broad that it is uncontrolled. That is why we have appellate courts. It is axiomatic that the discretion exercised must be soundly and substantially based upon the evidence. Owen v. Owen, 351 N.W.2d 139 (S.D.1984). In Connelly, 362 N.W.2d at 93, I pointed out where the power was given to the trial courts of this state to grant alimony, namely, SDCL 25-4-41; but I also pointed out that the Supreme Court of this state acts as a safety valve under SDCL 25-4-46, for it is provided therein: “[A]ll orders and decrees touching the alimony and maintenance of a *572spouse ... are subject to revision on appeal in all particulars, including those which are stated to be in the discretion of the court.” Therefore, it is the duty of this Court to revise when an inequity is decreed by the lower court. There are few of us in this world who have an income of $35,000 per year without lifting a finger in honest toil. To add a layer of $6,000 alimony atop of such an income, defies reason and the circumstances of this ranch couple. It can only retrogress this individual and inculcate within her a sense of false values. See Connelly, 362 N.W.2d at 93 (Henderson, J., dissent), trumpeting a warning of the creation of alimony drones in the U.S.A. This will approximate $41,000 per year and that is why the message of Krage and Goehry, that alimony and the division of property “are considered together” on appeal to determine whether the trial court abused its discretion, is a wise pronouncement.
PROPERTY AWARD BASED ON INCONSISTENT FINDINGS
A mistake of monumental miscalculation has been committed by the lower court in property award. The majority opinion attempts to gloss it over by apparently taking the position that it is “almost impossible to distinguish individual marital property from Ranch property.” This latter statement belies the exhibits on file in this case which were received in evidence and not objected to by Judith Temple. To understand this monumental miscalculation in law, it is necessary to appreciate some rather basic law concerning findings of fact and conclusions of law.
The standard and usual type of situation which confronts us at the appellate level is a determination of whether the trial court’s findings of fact and conclusions of law are “clearly erroneous.” Then, this Court invariably cites the rule announced in In re Hobelsberger, 85 S.D. 282, 181 N.W.2d 455 (1970). In this case, we have a different wrinkle and we must perceive some basic principles where there exists an inconsistency in findings of fact entered by a trial court. In this case, there can be no question that contradictory and inconsistent findings of fact were entered by the trial court which has precipitated a profound error which favors Judith Temple to such extent that the property award is sublime to her, rather than reasonable.
A reversal is necessitated when a judgment’s validity and support is based on a particular finding which is contradicted by another finding on the same essential matter. Balding v. Atchison, Topeka & Sante Fe, 225 Cal.App.2d 254, 37 Cal.Rptr. 215 (1964); Schaefer v. Berinstein, 180 Cal.App.2d 107, 4 Cal.Rptr. 236 (1960); American Nat’l Bank of San Francisco v. Donnellan, 170 Cal. 9, 148 P. 188 (1915); 76 Am.Jur.2d Trial § 1260 (1975). “A judgment which rests on some particular finding for its validity and support may not be upheld where such finding is contradicted by another finding treating of the same essential matter.” 76 Am.Jur.2d Trial § 1260, at 212 (1975). “It is also established, however, that when findings of fact by a trial court are either so inconsistent or so confusing, vague or indefinite that this court cannot determine the facts that the trial court intended to find, such findings are insufficient to support a judgment.” Hawkins v. Teeples & Thatcher, Inc., 267 Or. 151, 156-57, 515 P.2d 927, 931 (1973). A conclusion of law is like a house. Without a solid foundation, it tilts and will ultimately collapse. Findings of fact are the foundation for conclusions of law. When they are inconsistent and contradictory, the conclusion of law must necessarily be faulty. Now let us see what the trial court did here. The trial court found that Douglas Temple and his mother had an agreement whereby Douglas Temple was to receive 25% of the profits from the Pitchfork Ranch after 1972 which is totally inconsistent with the trial court’s conclusion that he was to receive 25% of all of the assets of the Pitchfork Ranch. Finding of Fact 10 stated:
That in the early 1970’s, Defendant and his mother reached an agreement whereby, for his services on the Pitchfork, Defendant would receive one-fourth *573of the profits from Pitchfork operations and that Defendant was therefore to receive one-fourth interest in the value generated to the Pitchfork; that, during the course of time that followed, Defendant contributed substantially to the enhancement of Pitchfork assets and profits were plowed back into the accumulation of assets.
Douglas Temple does not challenge the accuracy of this finding, and in reading the record, I cannot see where it is repudiated by Judith Temple. The trial court proceeded to enter Finding of Fact 12 and set forth each and every asset of the Pitchfork Ranch, without any consideration of the source of these assets or their acquisition. Then, relying upon Finding of Fact 12, the court divided all of the property of the Pitchfork Ranch by virtue of the division of property set forth at Conclusion of Law 3. Moreover, Finding of Fact 15 is in direct conflict with Finding of Fact 10, for it holds that Douglas Temple has a 25% interest in all assets of the Pitchfork Ranch operations:
In the foregoing facts and circumstances above found, the Court further finds that the Defendant has an ownership of twenty-five percent (25%) of all assets in the Pitchfork Ranch operations, reduced by twenty-five percent (25%) of Pitchfork liabilities, all as generally found in Findings [12] and [13], which amount is to be added to the net value of the net marital estate as found in Finding [14].
There is no doubt that the trial court could adjudicate that Judith Temple was entitled to a percentage of a one-fourth interest of the profits from the Pitchfork operations; there is no doubt that Douglas Temple was entitled to receive a one-fourth interest, from and after the early 1970’s, of the value generated to the Pitchfork Ranch by those profits; and there is no question that these profits were plowed back into the accumulation of assets which contributed to the Pitchfork Ranch. Douglas Temple was entitled to 25% of the assets that 25% of the profits triggered. But to permit a sharing by Douglas Temple and Judith Temple to 100% of the assets of the Pitchfork Ranch is wrong. As I earlier expressed, assets before and after the 1972 agreement between mother and son, were broken down and put into this record as exhibits. Judith Temple is certainly entitled to a share of that 25%, but it must be limited to 25% of the profits and 25% of the assets that those profits created from and after 1972. Testimony all centered at the year of 1972 for the agreement between mother and son. As it now stands, the trial court included everything, that is to say, all land, livestock, machinery, buildings, vehicles, trailers, brands, and checking account of the Pitchfork Ranch.
Allen Temple, father of Douglas Temple, died in November 1961. His estate was probated in 1963. Nearly all of the property that Allen Temple owned when he passed on was in joint tenancy with his wife, Georgiana. This is reflected by Exhibit A in this file which also includes a final decree and the estate tax returns. All machinery, cash, and livestock passed directly to the widow outside of the estate. It was a handsome estate (example: $122,000 cash on deposit), and as reflected, there was a total joint tenancy ownership of $259,710 in assets. Douglas Temple and his mother each received $13,515 from the father’s estate proper. The joint tenancy property included assets of the Pitchfork Ranch. At the conclusion of the estate proceedings, Douglas Temple’s mother, the widow, owned 95% of all assets previously owned by her and her husband. Douglas Temple began to receive a salary in May 1960 of $125 per month and was allowed additional benefits, which included building up a small cattle herd of his own. With his inheritance in 1963 of $13,515, he began to build up his own estate. But it was not until 1972 that any agreement was struck wherein and whereby he was to receive any profits from the Pitchfork Ranch per se. In addition to the above, the moth- . er of Douglas Temple owned land that she had inherited from her family in her own right and acquired another ranch called the “Cook Place.” Douglas Temple, at that *574time, absolutely had no interest in those assets and properties. In fact, the house where Judith and Douglas Temple raised their family is situated on the Cook Place and is actually owned by the mother as well as the ground underneath it. As meager as it was, Douglas and Judith Temple lived in it without paying rent. The family meat was raised on Pitchfork Ranch land. I do not disfavor an award in cash of an equity created by way of improvements in this house unto Judith Temple. To my way of thinking, she would be limited to an award within a 25% profits factor. This is based upon an assumption that profits, under the 25% agreement, when placed back into the house, would entitle Douglas Temple to a 25% increased value to the house per Finding of Fact 10. In 1972, Douglas Temple attempted on many occasions to have his mother enter into a formal partnership agreement. She adamantly refused because of adverse feelings towards Judith Temple and because of a previous ranch partnership which was dissolved with bitter feelings. What right, then, does a court of law have to create a partnership of a far greater magnitude when the principal capital contributor/owner refuses to enter into the partnership? Ultimately, she consented that 25% of the Pitchfork Ranch profits become the property of her son, Douglas Temple. The Pitchfork Ranch brands were transferred to both the mother and son with the express understanding that the son did not own one-half of the cattle nor own them in joint tenancy. It was done for convenience in making out bills of sale and the South Dakota State Brand Board was expressly notified in writing. Such notification evinces an absolute declaration of ownership other than joint tenancy. For a trial judge to then include all 2,200 head of livestock owned by the mother in the Pitchfork Ranch assets and to permit the son to have a 25% interest in all of these cattle, is wrong. This totals over three-quarters of a million dollars in value. It does injury to the agreement; it does injury to the ownership rights of the mother in the cattle; it does injury to a lifetime of work by the mother to build up that tremendous herd of cattle working at the side of her husband; in law, it does violence to Finding of Fact 10. To then permit Judith Temple to have a percentage of 25% of the entire herd of cattle is a wrong of monumental miscalculation. Not one cow nor heifer nor bull of the Pitchfork Ranch belonged to Douglas Temple when his father died. Those cattle belonged in joint tenancy to Douglas Temple’s mother and deceased father. It was so decreed in law. Douglas Temple did own some cattle in his own right, when his father died. Douglas Temple’s holding in land, when his father died, was 480 acres of land valued at $4,800.
It is true that Pitchfork Ranch profits were used to purchase additional land in the name of Douglas Temple and his moth-' er from and after 1972. Per the agreement and as established by Finding of Fact 10, Douglas Temple is entitled to 25% of the profits from the Pitchfork Ranch operations, including 25% of the land value generated by purchase from the Pitchfork Ranch profits.
It appears that Georgiana Temple drew out some $6,000 per year for her own individual living expenses from the Pitchfork Ranch operation. This was considerably less than Douglas and Judith Temple drew in various benefits and cash. Douglas Temple was not only withdrawing all of his personal expenses, but he was individually building up his private operations, outside of the Pitchfork Ranch, and these grew considerably, in ranch assets such as livestock, cash, machinery, vehicles, and equipment. The reader must understand that Judith Temple was also awarded a share of these holdings and there appears to be no objection to such an award/sharing concept. Further, I do not question for a moment that the trial court could act on those individually owned entities, whether cattle or land, which Douglas Temple acquired. To put it another way, the defendant acquired substantial personal assets during the course of his marriage and the inclusion of these assets to be distributed is legitimate.
*575Conclusions of Law 3 and 4 establish a division of assets to Douglas Temple that Douglas Temple has no equity in under Finding of Fact 12, said finding being a recitation of all Pitchfork Ranch assets. Finding of Fact 17 sets forth $16,194 in personal property to be awarded to Judith Temple and reflects that Douglas Temple should pay Judith Temple $310,000. Finding of Fact 17, in effect, arrives at a division of property based upon all of the assets of the Pitchfork Ranch as set forth in Finding of Fact 12.
I would reverse because Finding of Fact 12 totally ignores the mother’s lifetime capital contribution to the limited partnership; I would reverse because the division of property includes all of the assets of the Pitchfork Ranch, regardless of when the assets were acquired; I would reverse and remand with instructions that the trial court enter a finding setting forth the Pitchfork Ranch profits and assets acquired after 1972, in accordance with Finding of Fact 10, thereby requiring the trial court to modify the property award accordingly; I would reverse because the findings of fact are glaringly inconsistent within themselves and the ultimate conclusions of law. A careful reading of Finding of Fact 10 and Finding of Fact 15, set forth in extenso above, readily reveals an error of great magnitude in the lower court.
We have before us another divorce ease which is of deep concern to these parties. This case, with the hundreds of others that pour into this Court, create the heaviest appellate workload in this Court’s history.2 This wordy dissent perhaps can be attacked for its undue consideration of the case at hand. I would, however, like to believe that the Bar of this state realize that, notwithstanding the staggering increase in the number of appeals, these cases shall receive careful review. In this vein, I close with these words:
A cause for deep concern about appellate justice is the run-away inflation in the volume of appeals. Most appellate courts are confronted with staggering increases in the number of persons seeking their attention. This creates powerful pressures to adopt assembly line methods of work; such methods undermine basic values, destroying the qualities of deliberateness and personal concern that are essential to appellate justice.
Professors Carrington, Meador, and Rosenberg, Justice on Appeal, preface at 5 (West Pub.Co.1976).
. Per Finding of Fact 17, specific assets awarded to Judith Temple additionally granted her $16,-194; this included $1,100 in cash and a 1981 Jeep valued at $8,900.
. Per South Dakota Supreme Court Rule 85-8, adopted January 23, 1985 and effective April 1, 1985, this Court promulgated an appellate settlement conference; domestic relations cases are properly subject to this rule and settlement before a conferee. This is voluntary, however.