Page:North Dakota Reports (vol. 1).pdf/413

 commits a legal wrong—a wrongful act, which a court of equity will redress—and brings himself within the terms of the statute. A consideration of the statutes governing the whole subject of taxation will be necessary to enable us to pass upon these contradictory points. Section 638 of the Compiled Laws, in describing the duties of the treasurer, provides that “he shall be the collector of taxes, shall keep his office at the county seat, and shall attend his office three days in each week. He shall be charged with the amount of all tax-lists in his hands for collection, and credited with the amounts collected thereon and the delinquent list, and shall keep a fair and accurate current account of the moneys by him. received," etc. Section 639, following, reads: “The books, accounts, and vouchers of the county treasurer, and all moneys, warrants, or orders remaining in the treasury, shall at all times be subject to the inspection and examination of the board of county commissioners; and at the regular meeting of the board, in January and July of each year, and at such other times as they may direct, he shall settle with them his accounts as treasurer, and for that purpose shall exhibit to them all his books, accounts, and moneys, and all vouchers relating to the same, to be audited and allowed, which vouchers shall be retained by them for evidence of his settlement, and, if found correct, the account shall be so certified; if not, he shall be liable on his bond.” Chapter 15, Compiled Laws, being chapter 28 of the Political Code of 1877, was in itself a complete revenue law. It has been superseded by chapter 132 of the Laws of North Dakota for 1890; but this case arose, and must be decided, under the old law. The first section of said chapter 15, being § 1541, provides that all property shall be taxable, unless expressly exempt. Section 1542 enumerates the exemptions, and includes the property of the United States. Section 1544 contains the following: “On or before the twentieth day of January of each year, the board of county commissioners of each county shall provide for the use of the assessor suitable notices and blank forms for the listing and assessment of all property, and such instructions as shall be needful to secure full and uniform. assessment and returns, and a list of all the entered lands in his county or district, subject to taxation,”