Page:North Dakota Reports (vol. 1).pdf/133

 tablish its invalidity; and it is not enough, for the purposes of this case, that the court may not be able to say from the evidence that the tax is valid. The presumption is that the tax is valid, and this presumption necessarily extends to every act upon which the tax in any measure depends. The court must be able, upon the evidence, to pronounce judgment against its validity. St. Peter’s Church v. Scott Co., 12 Minn. 395, (Gil. 280;) Towle v. Holt, 15 N. W. Rep. 203; Miller v. Hurford, 12 N. W. Rep. 832; Stockle v. Silsbee, 41 Mich. 615; Perkins v. Nugent, 45 Mich. 157, 7 N. W. Rep. 757. All the findings of the trial court pertaining to the assessment of the county tax are excepted to as not supported by the evidence. While the record in the case is long and somewhat confused, yet there is absolutely no conflict in the testimony; hence we are not called upon to pass upon any finding that is based upon conflicting evidence. It is true we find in the record instances where witnesses who confessedly had no personal knowledge upon the subjects were allowed to presume or suppose that certain things were done by certain parties at certain times. But in each instance we have the positive and direct testimony of the parties who performed the several acts as to the persons by whom, and times when, such acts were performed; and, as opposed to this positive testimony, we find nothing that rises to the dignity of a conflict. It is simply a question of the correctness of findings upon undisputed testimony. We have given the evidence much consideration, as well, in this case, to distinguish the issues, as to learn the facts; and, quoting as little of the testimony as is compatible with an understanding of our views, we will briefly state what facts are established upon the points that we deem material, as heretofore indicated.

First, as to the county assessment: One Reed was county assessor in 1885. Reed testifies that at the proper time he personally assessed and valued the taxable property of the county, including the property of plaintiff; that in making such assessment he used the ordinary blank for that purpose, giving the name of the owner, with the description and valuation of the property; that after he had thus completed the assessment of all property in the county, and had commenced to transcribe