Page:North Dakota Reports (vol. 1).pdf/394

 '''3. Same; Same—Erroneous Decision of Assessor.'''

Held, further, that an erroneous decision of an assessor in the matter of exemptions does not deprive the tax proceedings of jurisdiction; but, until such erroneous decision is modified or set aside by the proper tribunal, all officers with subsequent functions may safely act thereon.

4. Same—Caveat Emptor—Budge v. Grand Forks Followed.

Upon a right of recovery at common law, there is nothing in this case to relieve the plaintiff from the rule of caveat emptor, as announced by this court in the case of Budge v. City of Grand Forks, 47 N. W. Rep. 390, (ante p. 309.)

5. Same—Treasurer is a Ministerial Officer, Protected by His Warrant.

Under the laws in force when such sale was made, the treasurer, in the matter of the collection of the taxes, was purely a ministerial officer; and when he received the duplicate tax-list, with the warrant of the county commissioners attached, if such process was fair on its face, and contained nothing that would apprise the treasurer of any defects or infirmaties, and in a case where it does not appear that the treasurer had any knowledge of any defects or infirmities, such treasurer was fully protected from personal liability in collecting the taxes upon all property contained in said list, so long as he acted strictly within the statute. The law furnished his authority for selling property for delinquent taxes; the warrant, with the tax-list attached, furnished him the subjects upon with to exercise such authority.

6. Same—Treasurer Must Sell all Lands on the List on Which Taxes Remain Unpaid.

The statute, (Comp. Laws, § 1621,) which required the treasurer to “sell all lands liable for taxes of any description for the preceding year or years,” meant all lands liable for taxes, as shown by the process in his hands. He could not refuse to sell lands on his list, nor could he sell lands not on his list.

7. Same; Sale Held Not to Have Been by Mistake or Wrongful Act of Treasurer.

Section 1629, Comp. Laws, then in force, read as follows: “When by mistake or wrongful act of the treasurer, land has been sold on which no tax was due at the time, the county is to save the purchaser harmlesharmless [sic] by paying him the amount of the principal, and interest at the rate of 12 per cent. per annum from the date of sale, and the treasurer and his sureties shall be liable for the amount to the county on his bond, or the purchaser may recover the same directly from the treasurer.” Held, that the sale of the lands in this case was neither the mistake nor the wrongful act of the treasurer, within the meaning of said section, and that plaintiff has no right of action under such section.