The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1906-05-17

8. The fact that instead of furnish
ing tne snerin with a certified copy of
sale, the original judgement was used
LOT tnat purpose Is not jurisdictional
defect In the proceedings. (Young. +
dissenting.)
9. Service of the notice of expira-
ton of time to redeem from such a
sale upon the grantees named in GER
tain recorded tax deeds which were
void on their face is not a service up-
on the owner required by Section 1874.
Revised Codes Of 1899.
10. A tax deed void on it's face IL
not evidence of tax sale or of the
existence of a tax
H. Where the defect in the deed
was properly pointed out by an obiec-
ton at the trial. but the party Offering
1t neglected to offer other evidence
OF his alleged right as tax sale pur-
CHASER he cannot have new trial
to supply the absence of proof. Reggs
VS.. Paine distinguished.
IL. In case of such failure of proof
the alleged tax title purchaser must be
neld to have no claim either on the
land or for reimbursement from the
county as on void sale.
IL. In an action to determine adj
verse claims the plaintiff will not be
relieved from an alleged invalid tax
sale. unless he pays the face amount
OF all just taxes with interest from
the day of sale. Previous cases ON
this point overruled.
IA. A notice of the expiration of the
time to redeem from tax sale under
the revenue law of 1897 is fatally de-
fective If 1t incorrectly states the. time
"nen the redemption right will expire.
TO-: All objections to tax sale un-
der the revenue law of 1897 are, barred
unless the defect is one of those mem
toned In Section 1868. Revised Codes
of 1899. or some other jurisdictionaI
defect. Beggs VS.. Paine, followed.
(Syllabus by the Court.)
Appeal from the district court Of
Stutsman county, S. L. Glaspell, Judge.
Marion Conklin and James B; Kerr
for appellants.
John Knauf, Seth Newman and
Wicks, Paige & Lamb for respondent.
Opinion by Engerud, j.
The judgment will be reversed and
the cause remanded with directions to
enter judgment in accordance with,
this opinion.
Appellant Beck, will recover the tax
able costs and disbursements of both.
courts from respondent.
Inthe Supreme Court. State of North,
Dakota, September Term, 1905.
State Finance Company. Respondent.
VS.. A. c. Mather, Appellant.
!. A sufficient description of the
property intended to be assessed and
taxed is inherently essential to a,
valid tax.
2. The term east middle" of a
given town lot is unintelligible.
3. Chapter 165. Laws of 1901,
amending Section 1863. Revised Codes
of 1899. is constitutional. 1t is a
valid limitation act. and its title is
sufficient
4. The failure to attack to the as
sessment roll the prescribed assessors
affidavit. does not invalidate a tax
sale of real property made under the
revenue law of 1897. young, ]. dis
senting.)
5. The verifcation of the assess
ment roll by the assessor is merely
Legislative requirement which is
neither inherently nor constitutionally
So'ShIiai " iu dooSoSuiSuI, anu OU-
lection to tax sale unde rthe tax
law of 1897 for such irregularity is
barred by Section 1868. Revised Codes
OF 1899. Eaton VS.. Bennett, 10 N. D.
346, disapproved. young. ]. dissent
ing)
s. In the absence of proper objec-
ton this court will presume that the
abstract on appeal is correct and was
properly prepared.
Z. This rule will be relaxed only
in exceptional cases.
(Syllabus by the Court.)
Appeal from the district court of
Grand Forks county; C. ]. Fisk, Judge.
j. B. Wineman. states attorney for
appellant.
Charles NJ. Cooley and Wicks, Paige
& Lamb for respondent. Opinion by
Engerud. J.
The district court of Grand Forks
county will modify it's judgment to
conform to the opinion of the supreme
court. which holds that all the tax
sale certificates for the rear forty
seven feet of lots nine and eleven is
sued after the year 1897 should be
held valid. The certificates covering
the same property Issued in 1897 and
prior thereto are barred by Chapter
165, Laws of 1901. All the other GER
tificates as we'll as the taxes upon
which they are based are void. Neither
party should recover costs in district