An express trust is created as to the trustee by any words or acts of his, indicating with reasonable certainty: (1) His acceptance of the trust or his acknowledgment, made upon sufficient consideration, of its existence; and (2) The subject, purpose, and beneficiary thereof. Source: SDC 1939, § 59.0105.
Express trust created as to trustee--Words and acts of trustee
SDCL § 55-1-5 — under CLASSIFICATION AND CREATION OF TRUSTS.
SDCL § 55-1-5