Page:North Dakota Reports (vol. 3).pdf/87

 William O'Neil vs. R. S. TyLer.

Opinion filed Nov. 7th, 1892.

Sale for Taxes—Adjoining Lots Assessed as One.

Where adjoining lots in a town plat were assessed together as an entirety, and valued at one lump sum, a subsequent sale of such lots for the taxes based upon such assessment must follow the description in the assessment. The lots cannot legally be sold separately, each for moiety of the tax arising from the lump valuation.

Where Tax Deed Vacated—Judgment for Taxes.

Where, on account of irregularities connected with the tax sale, a tax deed is set aside by the court, such deed no longer possesses any evidential force, and, in order to show that the tax for which the sale was made, or any subsequent tax, was a lawful tax, the party alleging the fact must show, by common-law proof, that the steps essential to a valid tax have been taken by the officials. A regular assessment and levy must be alleged and proved in order to recover judgment, under § 1643, Comp. Laws.

City Ordinance—Mayor Must Approve Tax Levy.

The charter of the City of Fargo, as amended in 1881, gave the mayor a veto power af to ordinances and resolutions passed by the council, and also conferred upon the “mayor and council” the power to “levy and collect taxes.’” An ordi- nance also provided that the ‘‘mayor and council’’ should ‘‘levy’’ the annual city taxes. The validity of a tax levy being in issue, the record of the proceed- ings of the city council showed that the council by resolution levied a tax, but no evidence was offered to show that the mayor approved of such resolution, or that he in any manner participated in or knew of the action of the council. Held, that the proof failed to show a valid levy. Held, further, that no valid levy could be made by the independent action of the council.

Assessment Roll—Description.

A description of real estate as it appeared in the assessment roll examined, and held to be sufficient.

Board of Equalization—Adjournment.

Where a board of county commissioners meets as a board of equalization on the day appointed by law, and, after organization, adjourns until the next day, subsequent adjournments from day to day by less than a quorum of such board will preserve the duration of such session.

Assessment Roll Filed During Session of Equalizing Board.

The assessor failed to deliver the assessment roll to the auditor on the day required by law, but the board of equalization was in session upon that day, and, by adjournments from day to day, entered in the minutes, continued in session until such roll was filed, and thereafter a majority of said board