Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1903-07-07

original of wniCh is available. is not
the best evidence and is incompetent,
10. Under the maxim that hat is
certain which can be made certain,
it is held that the 1897 and 1898 state
tax levies which were made by fixing
a percentage Of the aggregate value of
the property in the state, as equalized
were in legal effect levies of a spe-
cific sum. Following Fisher VS.. Belts,
decided at the present term.
IL. Certified copies of official rec
ords are essentially secondary in char
acter and the right to introduce such
written copies in evidence exists only
by virtue of statute and to authorize
their admission they must be certified
in the mi required by the statute.
II. Section 500, Revised Codes,
provides that the certificate must
state in substance that the copy is
a correct cop of the original or a
specified part thereof, as the case may
be. Under this section
the authority of the certifying officer
is limited to certifying that the copy
is a correct copy of an original rec
ord or a specified part thereof, and
the section does not authorize aim to
certify that any fact does or does not
appear of record or give him author
ity to substitute his judgment for that
of the court and certify what the rec
ord pertains to.
IS. The plaintiff introduced in evil
dence a paper for the purpose of es-
tablishing the invalidity of a county
tax levy. There was attached to it
the county auditors certificate that
the above is a true copy of all that
pertains to the county tax levy for
1887 as the same prear on record of
the county commissioners in my Of
fee 1t is held that an objection that
the exhibit was mot the best evil
dence and .rot properly certified"
trial court, and will be sustained by
this court and the evidence disre-
garded.
IA. The best evidence of the eXis.
tence or non-eXistence of entries in
public records is the records them
selves. When, because of the vol
be examined, or for other sufficient
| reasons, oral evidence is admissible
to show the absence of an entry, Il
q should be given by the legal custodian
and then only after showing q di
gent search. Oral evidence Of anothc
o than the custodian is not the best evi
dcnce or competent when the test
ony of the legal keeper can be had.
Is. In this state the settle! rule i
II that the person attacking the validit,
d of taxes and tax sa'es has Il e burdel
9 of sustaining his attack. The presump
ton is that a tax is valid and tina
G presumption continues until over
V thrown by the party assailing it.
o Is. In this case plaintiff attacks
the validity of taxes upon his land!
$ for the years 1898, 1898, 1899 ant
t 1900 and asks that they be cancelled
and declared void. alleging as ground.
t for such relief that the assessments
and levies were void. 1t is held or
1 a trial de novo of the entira case,
o that I;aintitf mas failed 10 sustain the
| burden Of his attack and the acton
should be dismissed.
(SylIabus by the Court. }
s Appeal from a judgment of the dis
trict court of Stutjman county Hon.
s. l.. Glaspell, Judge.
t Marion Conklin and Ball. Wilson
and Maclay. attorneys for appellant.
] E. Robinson and S. E. Ellis
s worth. attorneys for respondent
9 Young. c. j.