Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1916-01-19
Y[ND[ES MUST
ASSUME SPECIAL
TAXES ON LANDS
Supreme Court Hands Down De.
cision in Important Case
From Cass.
tS!a,
BISMARCK HAS SIMILAR
CASE IN U. s. COURT
The Syllabus of Case Is Given;
Opinion by Judge A. A.
Bruce.

The supreme court handed down a
decision in the case of Murray Bro.
theirs & Ward versus Carol l.. But.
ties, ct al, from Cass county. which
is of considerable interest to the
property owners OF the city and
state, especially TO the, people OF this
city, as a very simffa1' tasa spending
in the federal otoprtsa between Els.
marck and the United States over
special assessments .1toH the hproperty
on which the post Office now. stands.
Must Assume Taxes.
= The opinion ip the case was writ
ten byy2 Judge A.s,s,A., Bfuee:a'i,'rhc syl'
}abus is as follows; - s. w.,
/. Chapter s. Of the laws OF 1903
which, provides that: "As between
yendnr. and vendee, all special as
sessments. upon real, property for 10.
cal improvements shall BECOME and
be a lien upon the real property up
on which the same are assessed,
from and after the first day OF de-
cember, next after such assessments
shall have been certified and return
ed to the county auditor, to the
amount SO certified and returned,
and no more" is applicable to drain.
age assessments upon country prop
erty as we'll as to property which IS
benefited by local improvements
within the limits of incorporated cit
les.
2. Where the terms OF an act are
doubtful, an attempt must be made
to give effect to the intention of the
legislature and in doing SO, all parts.
words and provisions of the act must
be examined and considered, and, II
possible, all parts must be brought
into a harmonious whole, and stat
utes which are pari materia should
be considered and an attempt made
to harmonize the particular statute
with such statutes and with the gen.
eral law.
3. If statutes are part Of a gen.
eral system relating to the same
class or subject and rest upon the
same reason, they should be con-
strued. If possible, SO, as to be uni
form in their application and in tho
results which they accomplish.
4. Section 21SG of the Compiled
Jaws OF 1913 which provides that
the lien of general taxes shall attach
on the first day Of December of each
year; Chapter G2 OF the Laws OF
1905, which provides for special as
sessments in case of city improve
ments, and Sections H74 and 2475
of the Compiled Laws of 1913, which
provide for the assessment of bene-
fits in the case of drains outside of
the limits of incorporated cities, and
Section 1884 of tho Compiled Laws
of 1913, which provides for the issu-
aRcc of bonds in such cases are pari
materia.
Is Section 1873 of Chapter G2 Of the
Laws of 1905 does not repeal Chap
ter 35 of the Laws of 1903, being Sec.
ton 3743 of the Compiled Laws of
1913, in so far as such section relates
to country drainage assessments and
to the liens thereof, since''the title
Of said act OF 1905 relates r/.rely to
incorporated cities, and country prop
erty is not mentioned or included
thereon.
Appeal from. the, district; court of
Cass county, Pollock, j. Action to
determine the liens of country drain
age assessments as between vendor
and vendee Judgment for defend
ants. Plaintiff appealsnssa ISL
AFFIRMED, ~, ..;,yo
F. G. Kneeland Of Jamestown, N.
D., attorney for plaintiff and appel
liant. .e- .at. s.1 stF
Engerud, Holt & Frame. OF Fargo.
N. D., attorneys for defendants and
respondents.