Page:North Dakota Reports (vol. 1).pdf/128

 appears from the evidence printed in the appellant’s abstract and quoted in his brief.

W. E. Dodge, for respondent, argued: That the law does not require payment or tender of a void tax, as a condition precedent to relief from the tax; citing, Hart v. Henderson, 17 Mich. 218; Marsh v. Supervisors, 42 Wis. 502; Weller v. St. Paul, 5 Minn. 70; Cooley on Taxation, p. 552.

A partial judgment for the payment of taxes will never be rendered unless the record shows what is the amount due; citing, Hebard v. Ashland Co., 55 Wis. 145; Desty on Taxation, vol. 2, p. 905; State v. Cooper, 18 N. W. 438; Boeck ve Merriam, 4 N. W. 962. That the failure of the assessor to return the roll on or before the first Monday in July was fatal to the tax; citing, Cooley, p. 415; Painter v. Hall, 75 Ind. 209; Mix v. People, 72 IIL 241; Henry v. Chester, 15 Vt. 468. That there is no such officer as “deputy assessor” of Devil's Lake city, therefore the assessment made by such “deputy assessor” was void.

In 1885 the plaintiff, John Farrington, as trustee for the St. Paul, Minneapolis & Manitoba Railway Company, owned a large number of town lots in the city of Devil’s Lake, in Ramsey county. At the regular tax-sale in the year 1886, said lots were sold for the delinquent taxes of 1885, as the same appeared on the books of the treasurer of said county. The sale was made by one John W. Maher, who, as treasurer of Ramsey county, was the predecessor in office of the defendant, Ole Serumgard. The lots were purchased by, and the certificates of sale issued by said Maher, to the defendant the New England Investment Company. It is to declare said tax void, and to cancel said certificates, that this action is brought. The lots were sold for both county and city taxes; both taxes being included in one certificate.

The complaint after the formal allegations as to parties plaintiff and defendant, and a description of the property affected, alleges: “That in the year 1885 the officers of said county of Ramsey, and the officers of said city of Devil's Lake, a municipal corporation situated in said county, which officers were authorized by the laws of this territory to assess