mistake. Without holding that the treasurer could make a mistake upon that point, or that it would affect this case if he did, it is a sufficient answer that there is no suggestion of any thing of the kind in the agreed statement of facts. We conclude that the sale in this case was not made by the mistake or wrongful act of the treasurer. We reach that conclusion without considering the effect that the opposite conclusion would have upon county treasurers. When we consider that result, our conclusion becomes irresistible. In all cases of liability under the statute as it was passed, the treasurer was required to refund to the purchaser the purchase price, with 30 per cent. per annum, interest from the date of sale, and since the amendment of 1885, with 12 per cent. per annum interest. The statute will be searched in vain for any source of reimbursement to the treasurer. He may have exercised the utmost good faith, and been without personal fault, and have scrupulously accounted to the county for all money received from such sales; yet, if the statute covers the case, his liability is absolute, and must be met. It may be that where he has turned over to the county the money received from such sale, and is subsequently compelled to repay the money, with the enormous interest, to the purchaser, he can recover from the county the money received by it, with legal interest from the’ time of demand made; but that would be very inadequate financial consolation to the man who had been compelled to pay interest on that sum at 12 or 30 per cent. for a term of years.
The case at bar illustrates most forcibly the injustice that would follow such a construction of the statute. The question of the taxability of the lands within the original grant to the Northern Pacific Railroad Company had been in litigation for years. The district court of Dakota Territory had held that they were taxable, and on appeal to the supreme court of the territory the judgment was affirmed by a divided court. A rehearing was granted, and upon a second argument the judgment was again affirmed by a divided court and from that judgment of affirmance an appeal was taken to the supreme court of the United States. Pending that appeal, the lands here involved were assessed, and sold for taxes to plaintiff. Prior to such
