Page:North Dakota Reports (vol. 3).pdf/100

made in Cass County until July 12th, or more than one week after the day fixed by statute. Is this a fatal irregularity? If the board had adjourned without day prior to the return of the roll, a very different question would arise. In such a case there could be no equalization or adjustment of the taxes, and no opportunity would be given to the taxpayer to present any grievances which might arise upon the return to the only tribunal provided by law to hear and dermine such grievances. In the supposed case a majority of this court would hold, for reasons fully stated in Powers v. Larabee, 2 N. D. 141, 49 N. W. Rep. 724, that the taxes levied in that year would be invalid for: any purpose. But the record before us presents no such facts. Here the roll was delivered to the clerk prior to the adjournment of the board, and after the roll was returned the board remained in session for two days, and discharged its functions as a board of equalization. This shows that the taxpayer was not deprived of his opportunity to be heard upon matters arising upon the return. Authorities can be found which announce the broad doctrine that in a case where the assessment roll has not been returned to the proper office on or before the date designated by statute for its return that the tax- payers have no legal notice or knowledge when the return will be delivered to the proper official, and hence are not bound to give the matter further attention. But, while we should not hesitate to apply this doctrine in a proper case, we are of opinion that it should not be applied to a case where the tribunal of review and equalization is still sitting at the time the roll is returned, and had, by adjournments, kept alive a session which was initiated by a meeting upon the date designated for its first meeting. The fact that the board was still in session when the roll was returned, and had by lawful adjournments continued its session from the first day of its meeting,—the day stated in the law for such meeting,— was a fact which was advertised to the public by entries made in the official journal of its proceedings, to which taxpayers have access. Such board has no lawful business other than such business as is vitally connected with the assessor's return, and hence,