that the taxes for which the sales were made were in all respects legal and valid taxes. But, the illegality of the deeds being shown, their evidential character is lost, and they cannot be used even as prima facie evidence of the regularity of the proceedings upon which the validity of the taxes depends. If the taxes are valid, their validity must be made to appear by common-law proof. Each essential step in the process of laying the tax must be established by competent testimony. The burden is upon the purchaser. Black, Tax Titles, § § 246, 247, 249. See numerous cases cited in note 1 to § 246, Id.
We will first consider the validity of the alleged tax of 1884, for which the city treasurer sold the property in 1885. At that time the amended charter of the City of Fargo, adopted in March, 1881, was in force. Among other provisions of the charter were the following: “Sec. 5. The powers hereby granted shall be exercised by the mayor and council of the City of Fargo as hereinafter set forth.” “Sec. 8. The council of said City of Fargo shall consist of eight citizens of said city, being two from each ward, who shall be qualified electors of their respective wards, under the organic act of this territory, one of whom shall be elected president of the council at their first regular meeting after each annual election provided in §9 of this act.” “Sec. 13. All ordinances of the city shall be passed pursuant to such rules and regulations as the mayor and council may prescribe; provided, that upon the passage of all ordinances the yeas and nays shall be entered upon the record of the city council,” etc. ‘Sec. 38. The mayor shall have power to sign or veto any ordinance or resolution passed by the city council. Any ordinance or resolution vetoed by the mayor may be passed over the veto by a vote of two-thirds of the whole number of alderman elected, notwithstanding the veto; and should the mayor neglect or refuse to sign any ordinance, or return the same with his objections in writing within ten days, the same shall take effect without his signature.” Section 12 declares that the “mayor and council” of the City of Fargo “shall have power to levy and collect taxes for general
