The Fargo forum and daily republican., 1906-05-17

Myers, followed. (Young, j., dissent
ing)
8. The fact that instead of furnish
ing the sheriff with certified copy
of the judgment upon which to make
the sale, the original judgment was
used for that purpose is not a juIis-
dictional defect in the proceedings
Voung, j.. dissenting)
.. Service of the notice of expira-
tion of time to redeem from such
sale upon the grantees named in GER
tain recorded tax deeds which were
void on their face is not a service
upon the owner required by section
1914, Revised Codes of 1899.
TO- A tax deed void on its face is
not evidence of a tax sale or of the
existence Of tax.
IL. Where the defect in the deed
was properly pointed out by an OBJ
lection at the trial, but the party Of
fering it neglected to offer other evil
dehce of his alleged right as tax
sale purchaser he cannot have a new
trial to supply the absence of proof.
Beggs VS.. Paine distinguished.
IL. In case of such failure of proof
the alleged tax title purchaser must
be held to have no claim either on the
land or for reimbursement from the
county as on void sale.
13. In an action to determine ad-
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 fa-
tally defective if it incorrectly states
the time when the redemption right
will expire.
Is. All objections to tax sale
| under the revenue law of 1897 are
barred unless the defect is one of
those mentioned in section 1853 Re
vised Codes of 1899, or some other
| jurisdictional defect. Beggs VS..
Paine, followed.
(Syllabus by the court)
Appeal from the district court OF
Stutsman county, S. l.. Glaspell,
judge.
Marion ConlIlin 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
1 courts from respondent.
/ --
| In the supreme court, state of North
| Dakota, September term, 1905. State
/ Finance Co, respondent, VS.. A. G.
Mather, appellant
| A sufficient description of the prop
erty intended to be assessed and tax
ed 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 valid
limitation act, and its title is suffi-
cient
4. The failure to attach to the as
sessment roll the prescribed asses
sor's affidavit, does not invalidate a
tax sale of real property made under
the revenue law of 1897. CYoung, j..
dissenting.
5. The verification of the assess
ment roll by the assessor is merely
| a legislative requirement which is
neither inherently nor constitutionally
essential to an assessment, and OBJ
lection to a tax sale under the taz
law of 1897 for such irregularity Is
barred by section 1868, Revised Codes
of 1899. Eaton VS.. Bennett, 10 NJ d.
346, disapproved. (Young, j., dis
senting.
6. In the absence of proper obiec-
ton this court will presume that tht