Page:North Dakota Reports (vol. 1).pdf/131

 defendant Serumgard sold the lands at the annual tax-sale in October, 1886, for alleged delinquent taxes of 1885, to the defendant, the New England Investment Company, and that the charge for which said lands were then sold included an alleged tax of 14.4 mills levied by the county commissioners, and an alleged tax of 7 mills claimed to have been levied by the trustees of the city of Devil’s Lake, with the penalties and interest. There is an evident mistake as to Serumgard. The lands were sold by Maher. Serumgard did not become treasurer of Ramsey county until January, 1887. The fourth finding states that the only levy of taxes made, or attempted to be made, by the county commissioners of Ramsey county, in the year 1885 was on September 7, 1885, and consisted of the following items only: Territorial tax, 2.4 mills; general county tax, 6 mills; county road and bridge tax, 1 mill; interest on county bonds, 2 mills; county special tax, 1 mill; county school tax, 2 mills. All of which were included in and constituted said levy. Fifth. “The assessor of said Ramsey county did not make out and deliver to the county clerk an assessment roll, on or before the first Monday of July, 1885. The only record evidence of an assessment in said county for the year 1885 is in a book containing certain descriptions of property and values, marked ‘Assessor’s Book’ for 1885,’ which was written up by one Elmsley, an employe of the county assessor, and completed about July 15, 1885.” Sixth. “The so-called assessor's book was unverified and unauthenticated by any oath, affidavit, or indorsement of the county assessor of said county, or by any mark or indorsement showing that it was ever delivered to or filed with the county clerk of said county. The oath attached to said assessor’s book was executed by a former county assessor, who resigned and was succeeded by another before said assessor’s book was written; and said oath was afterwards, and just prior to the trial of this action, pinned into said book by the clerk of said county, where it now appears.” Seventh. The tax-list made by the county clerk did not contain a list of the lots of plaintiff, commencing with the lowest and ending with the highest number, with the amount of tax assessed against each lot, but several of the plaintiff's lots were lumped together in said list; from two to ten being joined