Page:North Dakota Reports (vol. 1).pdf/129

property therein for the purposes of taxation, and to levy taxes thereon, pretended to assess all the said parcels of land for the purposes of taxation, and pretended to levy certain taxes thereon, to-wit, territorial, county, city, and other taxes, for that year, amounting in the aggregate to the sum of $1,530.97;” that all of the taxes so assessed against said lands in the year 1885 were null and void, and of no force, for the following reasons: That the board of county commissioners of said county of Ramsey did not, on the first Monday of September, 1885, meet and levy the taxes for the current fiscal year in manner and form as provided by § 35, chapter 28, of the Political Code, nor otherwise, and that in the pretended assessment of taxes was illegally included a pretended road and bridge tax of one mill on the dollar; that the city of Devil’s Lake is organized under chapter 24 of the Political Code, and that in said pretended assessment there was a pretended tax levied of seven mills on the dollar claimed to have been levied by the trustees of the city of Devil's Lake for municipal purposes, and claimed to have been certified to the county treasurer as delinquent, and that this tax is wholly illegal and void for the following reasons: The board of trustees of said city did not determine and levy the amount of general tax for the year 1885 in manner and form as required by § 30, chapter 24, of the Political Code, or otherwise; that said board did not prescribe rules and regulations for the assessment of property, as prescribed by § 31 of said chapter, or otherwise; that the assessor for the city of Devil’s Lake did not assess said property under the rules and regulations prescribed by the board of trustees of said city, or otherwise, nor did he make return of any assessment roll to said board during said year, as required by said § 31, nor otherwise; that the trustees of said city did not deliver a tax duplicate to the collector of said Ramsey county as provided in § 36 of said chapter, or otherwise, nor did they in any manner delegate to said county collector any authority whatsoever for the collection of said pretended delinquent taxes by sale of real estate or otherwise; that the county assessor of Ramsey county did not personally inspect or examine any of said parcels of land for the purpose of ascertaining the actual character or value of the land, but set the same down in