Page:North Dakota Reports (vol. 1).pdf/153

 by and follow the decision in the Farrington Case; and under the ruling in that case, the judgment of the court below, rendered in this action, must be, and is hereby, reversed, and the district court is directed to enter such judgment of reversal; and said court is further directed to enter a judgment against the plaintiff as trustee, and in favor of the New England Investment Company, for the amount due on the county tax of 1885, said amount to be ascertained by reference, orin such manner as to said court may seem proper. And, in computing said amount, the said county tax, by which we include the entire tax levied by the county commissioners against the plaintiff’s land, should be regarded as delinquent and unpaid from and after the first Monday in February, 1886, and the interest and penalty thereon should be computed thereon from that time to the date of such judgment, as provided by statute in the cases of delinquent taxes. And said court is further directed to enter a judgment herein cancelling the tax certificates in question, and forever enjoining the county treasurer of Ramsey county, and his successors in office, from executing any tax deed or deeds, based upon said tax certificates or said tax-sale, for the lands in question, or any part thereof. The action to be without cost to either party in either court.

concurs in the disposition of the case upon the ground that there is no privity between parties defendant in the two actions.


 * The proposition that the lands in question were exempted from direct taxation by the gross-earnings law was not insisted upon by plaintiff in this court.