from the territorial auditor, or from the county commissioners of his county, to cause suit to be instituted against such treasurer and his sureties, or any of them, in the district court of his county.”
It will be seen that, as a revenue law, this statute is specific, certain, and complete. The various steps are pointed out, and the various duties assigned, with exactness. What property shall be, and what property shall not be, taxed are specifically stated. The assessoris charged with the absolute duty, and armed with full authority, to assess all taxable property in the county. The board of county commissioners must furnish him with a “list of all entered lands in his county or district subject to taxation;” and “all taxable property, real and personal, shall be listed and assessed each year in the name of the owner thereof,” etc.; and the assessment roll shall contain “a list of all taxable lands in such county.” An assessor is a judicial, and not a ministerial, officer. Farrington v. Investment Co. (N. D.) 45 N. W. Rep. 191, and authorities cited. His actions are subject to review by the board of equalization or by certiorari, but until thus set aside or modified his decisions furnish the legal basis on which officers with subsequent duties must act. And the law having, at the outset, thrown upon the assessor the duty and the power of assessing all taxable property, proceeds upon the presumption that such duty has been done, except that for the greater protection to the revenue it provides that property that has been omitted from the roll may be entered thereon by the county clerk, and valued, and on the tax list, and the taxes collected as in other cases. But the statute will be searched in vain for any authority on the part of the treasurer to strike from his list any property that the clerk has entered thereon. Upon the assessment roll as returned or as modified by the board of equalization the taxes are levied; and the tax-list and duplicate, which must contain “a list of all the taxable lands in the county,” are prepared by the county clerk. One list is retained by the clerk. To the other is attached the warrant of the county commissioners; and the same, with the warrant, is delivered to the treasurer. This warrant directs the treasurer “to collect the taxes therein levied
