Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1904-07-14
SUPREME COURT DECISIONS.


are Handed Down by Supreme
Court.
The supreme court has handed down
decision in the case of w. c. Cruiser
and w. ]. Baker, respondents, VS..
Erastus A. Williams, appellant. Sylla-
bus as follows:
1 Section of chapter 67, Laws OF
1897, which is an act to enforce the
payment of real estate taxes through
the medium of judgment and a sale
Hereunder, requires the publication
of notice and list and the filing Of
an affidavit of publication with the
clerk. It is held, on an attack upon
the validity of a tax judgment, (D that
the evidence is not sufficient to over
come the presumption that the af1ida-
Wit Of publication was filed; and e.,
that jurisdiction to enter the judgment
was given by the fact of publication
and not by the filing of the affidavit.
Following Emmons county VS.. Thomp-
son, 9 N. D. COS.
2 All sales under the above chap
ter are subject to redemption and,
until the right of redemption is elimi-
mated, the sheriff's certificate of sale
is evidence of a lien only.
3 The redemption period does not
terminate or the certificate of sale
mature, or title pass, until the statut-
DRY notice Of the expiration of redemp-
ton has been given and proof thereof
filed, and the burden Of proving such
service and filing is upon the person
asserting title hereunder.
Appeal from judgment of the dis
trict court of Emmons county; Hon.
w. H. Winchester, Judge.
Herried & Williamson and J. H.
Wishek, for appellant.
schellenberger & Bryan and George
w. Lynn, for respondent.
Opinion by Young, c. J.
Land Title Case.
In the case of Charles w. Darling
and e. D. Angel, appellant, vs.. w. E.
Purcell, E. A. Divet and J. A. Slattery
respondents, the syllabus of the
opinion is as follows:
1 Section 4 of chapter 81, Laws Of
1897, relating to the enforcement of
real estate taxes by judgment and
sale, requires the county auditor to
file with the clerk Of the district court
certified copy of the resolution of the
county commissioners designating the
newspaper in which the notice and list
is to be published, but prescribes no
form of certificate and does not ex-
pressly require that it shall be under
seal. It is held, that the certified
copy set out in the opinion was suffici-
ent and that the absence Of the coun-
ty seal does not render it invalid.
2 Deviations in the published list
from the list fled, in matters of
phraseology and arrangement, which
do not affect the substance and are
not misleading as to the facts which
the statute requires to, be stated in
the list, are not fatal to its validity.
3 This act makes it the duty of
the clerk, in default Of answer, to en-
ter judgment for the amount Of the
tax, penalty and interest stated in the
list, and the fact that the county treas.
urer made an error in computing and
stating the amount of interest and
penalty did not affect the Jurisdiction
of the court to enter judgment for the
amount stated. - , w. > ,.5,,. !
4 The fact that q sale under valid
Judgment il made for q greater
amount than is due does not render
It invalid and is not one Of the grounds
upon which a sale may be set aside.
5 All sales under chapter 81, Laws
Of 1897. are subject to redemption.
The certificate OF sale Is the only NUM-