Page:North Dakota Reports (vol. 2).pdf/172

 Description. Section. Township. Range. W. 2 of W. 2 7 148 57 E. 2 of E. 2 18 148 58 W. 2 of S. E. 15 138 58 N. 2 N. W. 3 139 58

—The court finds in substance that the county commissioners of Barnes county did not in either of said years meet as a board of equalization commencing on the first Monday or the first Tuesday of July. and did not meet in the year 1886 until “Thursday, the 8th day of July, 1886.” The court, at the defendant’s request, found the following as additional findings: “At the time of the assessment, levy, and sale for the taxes of 1886, the plaintiff was the owner in fee of the lands mentioned in the complaint.” “The said lands were assessed for taxes by the proper officer in the year 1886. The plaintiff has never paid taxes on said lands for the year 1886. Said lands were sold for the delinquent taxes for the year 1886 by the proper officer on the 3d day of October, 1887, and were bid in by the defendant, or his agent, for the sum of $49.85, which was the amount of taxes, interest, penalty and costs of sale, including fifty cents for the certificate of sale.” The court also found that “to protect his interest in said lands arising out of said tax sale” defendant paid the taxes, as alleged, for the years 1887 and 1888, and that none of the taxes paid by defendant have ever been repaid or tendered by the plaintiff. The trial court found the following conclusions of law: “And as a conclusion of Jaw the court finds that the sale of said lands and the deed under which defendant claims title is void, and that the same ought to be adjudged void; and that defendant and all persons claiming under him since the commencement of this action, be barred of any right, title or interest in said land, and enjoined and perpetually restrained from asserting title thereto under said tax sale or deed; and that defendant is entitled to have and recover of plaintiff his costs and disbursements. That the plaintiff ought to pay to defendant the amount which he paid for taxes for the years 1886, 1887 and 1888, with interest thereon at 30 per cent. per annum up to the time for the issuing of tax deeds, and thereafter at 7 per cent. per annum; and that, upon