Page:North Dakota Reports (vol. 1).pdf/582

 equity, it becomes the duty of the trial court to enter judgment against the applicant for the amount of such legal taxes. Id.

3. Supreme court will not exercise original jurisdiction to restrain local taxation. State v. Nelson Co., 88.

.

1. Plaintiff's assignor purchased certain real estate at tax-sale thereof for non-payment of an assessment for street improvement made by the authorities of the defendant city. The city had jurisdiction to make the assessment and sell the assessed property for non-payment, but, by reason of irregularities in the proceedings leading up to the sale, the tax-sale certificates issued by the city treasurer to the purchaser were subsequently decreed to be invalid. Held, that the tax-sale purchaser bought under the rule of caveat emptor, and, in the absence of a statute authorizing it, had no right of action against the city for the purchase money paid for such invalid tax-sale certificates, and the rule is none the less applicable because the sale was made for the exclusive benefit of the city defendant. Budge v. Grand Forks, 309. (Followed in Tyler v. Cass Co., 369.)

2. Section 83, c. 132, of the laws of North Dakota for 1890 has no application to a sale of lands made before thé enactment of said chapter. Tyler v. Cass Co. 369.