isdiction of the supreme court, is substantially the same as that of the state of Wisconsin; and the interpretation given by the supreme court of that state to that part of its state constitution meets with the full approval of this court. See Attorney Gen. v. Railroad Cos. 35 Wis. 425; Attorney Gen. v. City of Eau Claire, 37 Wis. 400; Wheeler v. Irrigation Co., 9 Colo. 248, 11 Pac. Rep. 103. The case at bar affects only the local concerns of the county of Nelson and its tax-payers, and hence does not fall within the limited class of cases indicated above, and in which alone this court will assume original jurisdiction. It follows that for this reason, also, the writ must be denied. All concur.
John Farrington, Trustee, Plaintiff and Respondent v. The New England Investment Company and Ole Serumgard, County Treasurer of Ramsey County, D. T., Defendants and Appellants.
1. Taxation—Assessment—Resignation of Assessor; Roll Not Verified.
In an action in equity brought to cancel certain tax certificates and annul tax proceeding, held, that a county assessment made by the proper assessor, in the proper time and manner, on the proper blank forms for listing and assessing property, but not copied into the assessment roll until after such assessor had resigned, was not void in equity when it appears that said assessment was in fact copied accurately into the assessment roll, and there is no showing that said assessment was in any manner unfair or inequitable. Held, further, that the absence of any verification of such assessment roll did not invalidate the assessment in equity.
2. Same; Proceedings Presumed Legal.
Presumptions are in favor of the legality of tax proceedings; and a levy properly made will, in equity, be held void only when it clearly appears that such levy was for purposes not authorized by law.
3. Assessor; Power to Appoint Deputy—Assessment Not Made by Proper Officer Void.
The duties of an assessor in fixing values upon property are judicial in their nature, and cannot be performed by deputy, in the absence of an express statute. The city assessor of a city organized under chapter 24 of the Political Code of Dakota Territory has no authority to appoint a deputy; and an assessment of the property of such city by a
