The Bismarck tribune. [volume] (Bismarck, N.D.) 1916-current, 1927-01-22

which such questions are avoided, i,
is the duty of courts to adopt tn.
latter construction.
2. Constituting Section o, .Chaptsl
292, Laws Of 1928, which directs tn,
cancellation of unpaid taxes upol
lands acquired by the State through
foreclosure Of certain mortgages. th(
operation ,of the act, when construed
to embrace rights acquired by tn,
county under certificates Of tax sale
is considered in the light Of Section
176 of the State Constitution, which
provides that taxes shall be uniform
upon the same class Of property in
GLIDING franchises within the terri
torial limits of the authority levyinf
the taxi and Of Section It's Of, the Con
stitution, which provides that ever,
law imposing a tax shall state dis
timely the object of the same, Il
which only it shall be applied, ant
it is held that the construction con.
tended for raises doubtful constitu.
.tional questions going to the validity
Of the enactment.
8. Where property is sold to sat.
isfy delinquent taxes and in the alb.
sence Of bidders is struck off to The
county, the county is not, under Sec.
tions 2202, 1908 and 22O4 Of the Com.
piled Laws Of 1913, accountable to
the taxing districts for the amount Of
the taxes until there is q redemption
or the tax certificate is assigned, but
as to the tax debtor and the property
liable, by operation Of law the tai
is paid.
4. Section Q Of Chapter zoe. Law.
of 1928, which directs that upon thG
issuance of sheriff's deed in fore.
closure proceedings brought to real.
ice upon farm loan mortgage taken
by the State under the provisions Of
the act OF Chapter .147, Laws of 1919
any taxes then remaining unpaid shall
be cancelled and abated by the boart
of county commissioners, is construed
and held not to ~extinguish the right,
Of the county as the holder Of "a,
certificate.
S. Section 17e of the State Con.
stitution, which provides that tn.
property Of the State shall be ex.
empt from taxation, is construed IL
relation to tax liens held by Q coun'
ty at the time Of the acquisition q
property for AOther than , ~publfl
governmental purpose, and II Is .hel(
that the acquisition of property b,
the State or its departments, Through
the foreclosure Of q mortgage takeI
as security for a loan, does not soper
ate to cancel outstanding liens hasef
upon tax sales.
6. Under Section 176 Of the Statl
Constitution, the ownership and mo
the use to which property il put, mol
the purpose for which It is acquired
affords the test Of its immunity from
.tsxati0n, and property Acquires
through foreclosure ,of mortg&gl
taken as security for q l0an is, .Mhil,
held by the State. exempt from taxa
tion: I
Z. Where . county holds . tai
certificate issued to It after purchase
under Section .2141, Compiled Law
Of 1918, the property may not, be 4gail
sold for delinquent taxes. but as taxel
become delinquent the lien OF tn
county, evidenced by the certificate
is augmented by operation Of law.
Appeal from the District Court o
Burleigh County, Hon. Fred Janson
''ai zF 1sfdsi
Opinion OF the court by Birdsell
Oh: ]. Nness(e, J., dissenting.
O'Hare 4 Cox, end r. II. Butler
Bisraarck, Attorneys for Plaintiffs.
F. E. McCnrdy, StateI Attorney
Bismarck, Attorney Tor Defendants.