Page:North Dakota Reports (vol. 1).pdf/415

 enter the same upon his assessment roll, and assess the value, and the treasurer shall enter it upon the tax-list and collect the tax as in other cases.” Sections 1610 to 1618, inclusive, provide for the delinquent penalties and liens, and for collection by distress and sale. Section 1612 reads as follows: “Taxes upon real property are hereby made a perpetual lien thereupon against all persons and bodies corporate, except the United States and the territory, and taxes due from any person upon personal property shall be a lien upon any real property owned by such person, or to which he may acquire a title.” Commencing with § 1619, the statute provides for deliquent tax-sale of real estate; and § 1621 is as follows: ‘On the first Monday of October in each year between the hours of nine o’clock a. m. and four o’clock p. m., the treasurer is directed to offer at public sale at the courthouse or at a place of holding courts in his county or at the treasurer's office, where by law the taxes are made payable, all lands, town lots, or other real property which shall be liable for taxes of any description for the preceding year or years, and which shall remain due and unpaid; and he may adjourn the sale from day to day until all the lands, lots, or other real property have been offered; and no taxable property shall be exempt from levy and sale for taxes.” The following sections to and including § 1634 provide for the manner of sale, form of certificate to be issued to purchaser and for resale in case purchaser does not pay, and for private sale where land is not sold for want of bidders, for time and manner of redemption, and for execution and form of tax-deed. Section 1629, being the section under which this claim is made, has already been quoted in full. The remaining sections of the chapter are miscellaneous in their character. Section 1646 provides that the territorial auditor shall procure from the proper land offices a list of lands becoming taxable for the first time in each county, and forward the same to the respective county clerks on or before May 30th of each year, and § 1656 reads as follows: “If any county treasurer shall fail to make return, fail to make settlement, or fail to pay over all money with which he may stand charged, at the time and in the manner prescribed by law, it shall be the duty of the county clerk, on receiving instructions for that purpose