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 described and valued by the assessor in the year 1886. As to what constitutes a sufficient description of real estate in tax cases, see Cooley, Tax’n, 404, 408.

Respondent also claims that for certain reasons, not necessary to detail, the levy of taxes in in 1886 was irregular and void. We have carefully considered the points raised, and are clear that the taxes were levied in substantial conformity to law, and hence hold that the levy was sufficient.

The trial court found as follows: “That on or before the: first Monday of July, in said year, the county assessor of Cass County did not make and deliver to the county clerk of said county an assessment roll; that no such roll was made and sworn to until the 12th day of July, 1886; that in the year 1886, for the purpose of equalizing and correcting the assessment roll, and as a board of equalization, the county commissioners of Cass County did not hold a session of two days, or at any time, commencing on the first Monday or the first Tuesday of July, in said year; that, as shown by the record of said commissioners, in the year 1886, they did not meet as a board of equalization until the Tuesday after the first Monday in July, and then that said board only met to adjourn, and that, without a quorum, the board adjourned from day to day until the 13th day of July, 1886; that on said day the’ board adjourned until the 14th day of July, at 10 o’clock a. M.; and that on the 14th day of July, 1886; the board of county com- missioners of Cass County did not meet as a board of equalization, or otherwise, until 2 o’clock p.m.” The undisputed testimoneytestimony [sic] shows that the board of equalization met on the Tuesday next after the first Monday of July, Monday being the 4th, and a legal holiday. The board was composed of five members, and a quorum was present. The board organized, and at once adjourned until the next day, Wednesday, at 10 a.m. On Wednesday the journal entry is as follows: ‘Wednesday, July 7th, 1886. Board of equalization met at 10 o’clock a.m. Present, Messrs. Gill and Kissner. No quorum being present, board adjourned till 10 o’clock A. M. tomorrow.” No quorum being present on the