Dever v. Cornwell

86 N.W. 227, 10 N.D. 123, 1901 N.D. LEXIS 11
CourtNorth Dakota Supreme Court
DecidedMay 9, 1901
StatusPublished
Cited by30 cases

This text of 86 N.W. 227 (Dever v. Cornwell) is published on Counsel Stack Legal Research, covering North Dakota Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Dever v. Cornwell, 86 N.W. 227, 10 N.D. 123, 1901 N.D. LEXIS 11 (N.D. 1901).

Opinion

Wallin, C. J.

This action was tried by the District Court' without a jury, and a judgment was entered in that court dismissing the action Plaintiff has appealed to this court from the judgment, and demands a trial anew of all the issues in this court. The complaint alleges that the plaintiff is the owner in fee simple of certain real estate described in the complaint; that the defendants claim some interest in or- title to said real estate, which is adverse to the plaintiff’s title. The nature of the defendants’ claim of title to the land is not indicated by the complaint, but the prayer of the. complaint is to the effect that the title be adjudged to be quieted in the plaintiff. The answer embraces a general denial, and also alleges title in fee simple in the defendant Cornwell. The action is strictly a statutory action, and was instituted under the provisions of Chap. 30 of the Code of Civil Procedure. The plaintiff’s claim of ownership and title rests solely upon a certain tax deed Which was offered in evidence by the plaintiff. This evidence was objectéd to for several reasons, among which were the following: First, that the same was incompetent to show title, because it showed upon its face that it was executed and issued by an officer not authorized by law to execute or issue the same; and, second, that it did not appear on the face of the deed, and was not the fact, that a notice of the expiration of the period of redemption was given prior to the delivery of the deed. The tax deed shows that the same was issued by the county auditor of Richland county on the 7th day of October, 1898, upon the surrender of a certificate of tax sale bearing date the 5th day of October, 1896, which certificate was issued by the county treasurer of Richland county on the date last stated, and the samé evidenced a tax sale of the lands in controversy made by said treasurer on the 5th day of October, 1896, for the sum of $18.12, which sum was the amount of delinquent taxes ’ charged against said land for the year 1895. The deed recites that the period of redemption had expired, and that the lands had not been redeemed from said sale; that the land was legally liable to taxation; and that said taxes for 1895 had been legally assessed and levied. The deed was framed strictly in conformity to the form of deed embraced in § 1268 of the Rev. Codes of 1895, except that the same was issued under the hand of thp county auditor of Richland county, and the same was [127]*127not issued or signed by the treasurer of the county, as required by said § 1268. In this court it is contended in behalf of the respondents that the deed is wholly void, because the same was not issued by the county treasurer, as required by § 1268. On the other hand, counsel for the appellant contend, that, inasmuch as the deed was issued upon a tax sale made in 1895, while said § 1268 was in force, he is entitled to that form of deed which the statute then prescribed, and that such a deed was contracted for when the purchaser bid off the land. In support of this contention the appellant’s counsel cite § 92 of Chap. 126 of Laws of 1897, and insist that this section fully authorized the county áuditor to issue the deed and. issue any tax deed which a purchaser was entitled to have issued under the laws in force when the land in question was sold at tax sale.

The questions presented by these contentions of counsel are interesting to the profession, and are by no means devoid of difficulty; but, as will hereafter appear, it is unnecessary, in disposing of the present case, to determine whether the county auditor could or could not lawfully issue the deed which was issued, or whether the same, when issued, was evidence of title, or conclusive evidence of the facts recited upon its face. In our judgment, these questions need not be considered in the present case, because in disposing of the case this court will assume,, without deciding upon the face validity of this deed, that the same possesses all the validity which it would have had if it had been issued by the county treasurer, instead of the auditor, and so issued while § 1268 of the Rev. Codes of 1895 was in force, and unrepealed. This assumption, for the purposes of this case, is favorable to the appellant, and goes as far as the appellant’s counsel can ask. Assuming, then, for the purposes of the case, that the deed is regular on its face, and that it constitutes prima facie evidence of title-in the plaintiff, we proceed to consider whether evidence aliunde, which we find in the record, is sufficient to destroy the deed as a conveyance of title. In this investigation we shall have occasion to.discuss only that part of the evidence which relates to the county levy of the tax of 1895, and that which has reference to the notice upon which the land was sold for the tax of that year. With respect to the county levy, it appears from the evidence- the commissioners’ record that the following attempted levy was made on July 12, 1895, and that no other county levy was made in that year in the county of Richland. The record is as follows: “On motion the following tax levy for 1895 was made by the board: For county general fund, 6 mills; for county sinking fund, 5-T0 mills; for county road and bridge, 5-10 mills, — total, 7 mills.” It further appeared by the testimony of the deputy county auditor that in making up the county tax list for 1895 taxes were expended upon this levy based on the percentages above set out. No attempt was made by the county commissioners of Richland county in'1895 to levy a county tax in specific amounts/as required by § 48 of Chap. 100 of the Laws of 1891, which section was then in force, and con[128]*128trolled the levy. The statute which authorized the levy and prescribed the mode and manner of the levy was completely ignored, and the commissioners, instead of conforming to the law, proceeded' to make a pretended tax levy in a manner not authorized by law. In so doing the commissioners acted without authority of law, and in the teeth of express statutory provisions. The attempt to levy the county tax for 1895 was, therefore, abortive. No such tax was levied. This court had occasion to so rule in Wells Co. v. McHenry, 7 N. D. 246, 74 N. W. 241, which was a case of a county tax, where the levy was in percentages, and was not in specific amounts. In the course of the opinion this court said: “At the time the pretended levy in question was made, a levy by percentages was not a levy at all. We have, therefore, a case of a failure to- levy, and not a mere omission of some step in relation to a levy.” And the court held in the case cited that a judgment for the county tax in question — that of 1890 — could not be entered for said tax, because there was no such tax none having been levied. The case at bar comes squarely within the rqle laid down in the case cited. It is elementary that a failure to levy a tax under a statute requiring a levy is a fundamental defect in tax proceedings, which destroys the ground work of the tax. No county tax being levied in fact, the auditor was without authority to extend a county tax upon the list, and the treasurer was without authority to collect any such tax by sale of land or otherwise. The defect is jurisdictional. In Roberts v. Bank, 8 N. D. 504, 79 N. W. 1049, this court said: “The jurisdictional defects will be found to include the nontaxability of the property, the absence of any assessment, the absence of any levy,” etc. But appellant’s' counsel contends that this void tax levy has been completely cured and validated by subsequent legislation, and cites Chap. 99 of the Laws of 1897 to sustain this contention.

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Cite This Page — Counsel Stack

Bluebook (online)
86 N.W. 227, 10 N.D. 123, 1901 N.D. LEXIS 11, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dever-v-cornwell-nd-1901.