Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1912-09-26
statement of the personal taxes Of j
= Brock for the years lsao. 1881 and
l>t4=, Y N actto,, toi..,,,

No action taken
ms failure of Mr Armstrong to
have the taxes on the Brock and sci
ASIDE occurred on the 18th dav of
January, l9ll date that IS within
me memory Of those present when
armstrong 5 application vas made
~ that time he presented an ah
stract Of title on which the ahtracter
had noted that these persona ,axes
were lien on the land was for
tlial reason the Commissioners took
n0 action
Not being successful IN persuading
the 9nmissloners to relieve him
from the payment Of these taxes
Nlr Armstrong S next move was 10
i9ing an action in the name of the
present owner. Henry q Gerotf 10
have he Judge of the District Court
eieeiare he taxes no hen upon the
au,i On the l5th day Of the fol
owing March he served his summons
nnlssioner Hansen. who il
tuan handed the summons 70 Mr.
Scott Cameron, the States Attorn,y
! ard Mr.. Armstrong 5 law partner
@ Lock after the interests of The
coan;y However. as appears from
the record in the office of the Clerk
Of the District Court no answer was
made by the States ATTORNEY and
! the matter was allowed to 90 hv de-
4 fault
There being no answer, Armstrong
applied TO the court for a judgement,
ihaf there was no lien If the county
for taxes. But, before entering
Judgment, Judge Winchester re
aulred some evidence ON the sub
Ilect. and below l give a portion of
the stenographic report which is
taken from a certified ccpv before
me made by /. c Madden. the cour.
4 reporter
Henry Gerloif vs.. J. f.. Regaa ct
/ al llmmons Cuumvl
The above entitled action con5inp
n for trial before the above court
( AT the court house in the village Of
l.nton. Emmons county. stat,
Nei n i'akota. Gu the II lay of Mas !.
4 = l'll, the plaintiff appearing
oY MessfS Art stiong and Cameron.
'i's attorneys, ard the defendants
'9' ~ bearing either III person or
~ allornev, the following proceed .l
i0gs We're had
~ \. Armstrong. being dujy
s%eiil as a witness in behalf of the
llfiln,lf' testified as follows.
Ia tins action the clam or pre-
.e'iaen claim of the county to hav
ing hen upon the land describes in
lhc complaint tthe west half of Sec
ten - Township l:'l, Range 1Gl.
= ''asea upon personal property
VaNes assessed upon and levied
against one Jerome Il. Brock. the
theh owner of the land. for the
years ls9V-9l-95. have examined
the records and know from my own
personal knowledge. being Auditor !
fo1 Ne courty portionof that time,
that no list was ever presented To
the Board of County Commissioners
OF the unpaid personal-property tax
es, and that no action was ever com
nenced by the county To make the
Hen of the personal-property taNes
above specified iien against the
real estate above described ~
here are others who have exam
lned the records. and. after such
examination, are convinced that
MIR Armstrong was certainly mis-
oadlng the court by his testimony
The list mentioned by him is "a list
Fof unpaid personal property taxes
that Section 1913 If the 1895 Code
required the County Auditor Mr.. \
Armstrong; to present tothe County
Commissioners. and 1T then became
the duty of the Commissioners to-
cause the treasurer to place the
same in a book provided for that
purpose. Now, wedid not find the
list that MIR Armstrong. as Auditor,
placed before the County C'ommis-
sioners, hut we did find the book
containing the list, and it is now in
the County Auditors office That
book shows that the heretofore-mcn-
toned taxes are still unpaid aud a
lien against the land
Let US see just what MIR Arm /
strong has accomplished by this
action II is simply tins He has a /
Judgment. which he has had re-
corded, that has the effect of clear /
ing up the title of this land In
other words, he has made his war
rantv deed good an.ihis land without
i3aying q single cent Of the taxes 0W-
ltlg. az be agreed to d. when he