Page:North Dakota Reports (vol. 2).pdf/192

 Auditor General, 39 Mich. 126, the substantial rights of the taxpayer were not at all involved. There was no pretense that the board of equalization did not assemble at the proper time. The only defects were the failure of the board of review to attach the proper certificate and the omission of the president of the board to sign the certificate of equalization. The case of Frost v. Flick, 1 Dak. 131, 46 N. W. Rep. 508, it is true, was cited in the prevailing opinion in Bode v. Investment Co., 1 N. D. 121, 45 N. W. Rep. 197, but this particular point was not then involved and the writer feels free to express his dissent from that case in so far as by its reasoning and its conclusion it conflicts with the views here expressed. The whole trend of the opinion seems to be that the general duty of the citizen to pay some taxes warrants a court of equity in presuming an apportionment based upon an arbitrary assessment—for any assessment is arbitrary where the right to a reasonable hearing on reasonable notice is denied—represents his fair share of the taxes to be paid) But there is uo mode of ascertaining that share except the statutory mode; and if in the assessment of his property he has no hearing, there is nothing to prevent such a disproportionate assessment against him as will ultimately result in a confiscation of his entire estate. What, then, becomes of the constitutional guarantee of equality in taxation? His duty is not to pay all the taxes, or to pay 8 penny more than his just share in view of the value of his property in connection with the value of all the property assessed. The statute has prescribed an exclusive mode of procedure by which that share shall be ascertained. There shall be notice and a hearing. These are the sacred and inalienable rights of the humblest. On what principle does any court build up a presumption that this fair share has been ascertained upon a denial of these rights which are the only safe guaranty that the assessment will be just? The presumption that any officer will do his duty cannot be allowed to obtain in such a case. This would render presumptively valid an assessment where there was no hearing provided for by the law a palpable absurdity. The decision of the Nebraska supreme court in Railroad Co. v. Washington Co., 3 Neb. 30-42, is more satisfactory than the