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 the assessment roll, in an arbitrary manner, without regard to value, and thereby plaintiff's lots were unfairly and unjustly assessed at a much higher valuation than other lands of the same value in the same locality; that the assessor did not take and subscribe an oath, and annex it to said assessment roll, as provided by § 12, c. 28, Pol. Code, nor did he subscribe and annex to said roll any oath whatever; that the county clerk failed to make and carry out the lists as provided by § 37 of said chapter, or to deliver any duplicate list to the treasurer as prescribed by § 38 of said chapter, or substantially as so required; that the county commissioners did not attach to said list their warrant, under their hands and official seals as provided by § 40 of said chapter, or substantially so; that the treasurer did not publish the tax-sale notice for three consecutive weeks, beginning the first week in September, and did not post such notice upon the court-house door or elsewhere as provided by law. And stating further, that the lands were sold at the tax-sale in 1886 for said pretended taxes, and that unless such sale, and the certificates issued thereon, were canceled and annulled, said Serumgard would issue deeds to said lands, and thereby cast a cloud upon plaintiff's title, and greatly impair the value of the land, and numerous suits concerning the title to said lands will necessarily follow. And relief was prayed accordingly, and an injunction issued. The answer admits the corporate and official capacity of the parties, admits the assessment and levy of the taxes and the sale of the lands, but denies all allegations of omissions and irregularities on the part of the taxing officers and boards. There is a stipulation in the case that the pleadings are to be considered as amended to correspond with the proofs. No amendments were ever, in fact, made under the stipulation; and we must not be expected in another case to give effect to such a stipulation, as the precise issues in a case should be presented to-this court in some form other than by way of evidence.

The trial court made 19 findings of fact, nearly all of which are excepted to by defendants as not being supported by the testimony. We will give them, in substance: The first finds the title of the lands to be in plaintiff. The second finds that the