Page:North Dakota Reports (vol. 1).pdf/414

 etc. Section 1547 reads: “All taxable property, real and personal, shall be listed and assessed each year in the name of the owner thereof as soon as practicable on or after the first Monday in May, including all property owned on the first day of April of that year,” etc.; and the remainder of that section, and the following sections to 1551, give the assessor full power to assess and list and value all taxable property. Following this are detailed instructions as to making the assessment roll, and the equalization by the board of county commissioners, and the levy of the taxes, and the preparation by the county clerk of duplicate tax-lists—one to be retained by the clerk, and the other forwarded, with the warrant of the county commissioners attached, to the county treasurer; and § 1596 provides as follows: “An entry is required to be made upon the tax-list and its duplicate showing what it is, and for what county and year it is; and the county commissioners shall attach to the lists their warrants under their hands and official seal, in general terms requiring the treasurer to collect the taxes therein levied according to law; and no informality in the foregoing requirements shall render any proceedings for the collection of taxes illegal. The county clerk shall take the receipt of the county treasurer on delivering to him the duplicate tax-list with the warrant of the county commissioners attached; and such list shall be full and sufficient authority for the collection by the treasurer of all taxes therein contained.” The following sections to and including 1607 provide for the collection of taxes and form of duplicate receipts—one for the tax-payer, and one for the county clerk—and make the treasurer liable on his bond in case the receipt sent to the clerk does not correspond with his list, and provides for the treasurer’s cash book and a duplicate to be kept by the clerk. Section 1608 is as follows: “If on the assessment roll or tax-list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person intended if he be taxable, and can be identified by the assessor or treasurer; and when the treasurer, after the tax-list is committed to him shall ascertain that any land or other property is omitted he shall report the fact to the county clerk, who, upon being satisfied thereof, shall