| Summary: | 248 NORTH DAKOTA REPORTS. N. W. Rep. 536. Until there is an assessment there can be no tax —and until there is a levy there is no tax. Township v. Rose, 53 N. W. Rep. 927; Powers v. Larabee, 2 N. D. 155, 49 N. W. Rep. 728; Swenson v. Greenland, 4 N. D. 532, 62 N. W. Rep. 603; O'Neil v. Tyler, 3 N. D. 47, 53 N. W. Rep. 434. The levy of taxes is not a judicial function it is exclusively legislative. State Railroad Cases, 92 U. S. 575; Heine v. Levee Commissioners, 19 Wall. 660; Marsh v. Supervisors, 42 Wis. 502. Under the constitu tion the assessment is jurisdictional. In no other way can taxes be collected upon property by uniform rule. P/zilleo v. Hiles, 42 Wis. 527; Plumer v. Supervisors, 50 N. W. Rep. 416; Adams v. Tonella, 14 So. Rep. 17; Bank v. Hirls, 3 Ohio St. 15. Proceedings to enforce taxes for 1890, and prior years are barred by the statute of limitations § 5199. 5201, 5208, Rev. Codes. A tax is a “liability created by statute" within the terms of the code. State v. Certain Lands, 42 N. W. Rep. 473; San Francisco v. ./ones, 20 Fed. Rep. 188; San Francisco v. Linning, 15 Pac. Rep. 311; State v. Mining Co., 14 Nev. 226; Forster v. Railroad Co., 23 Pa. St. 371; Pine County v. Lambert, 57 Minn. 203. Taxes cannot be levied in any other manner than that designated by law. 1 Desty 467; Warren County v. Klein, 51 Miss. 807. A tax levied in any other manner is void. State v. Shreveport, 33 La. Ann. 1179; Miller v. Corbin, 46 Ia. 150; Mix v. People, 72 Ill. 241; Marion County v. Barker, 25 Kan. 258. The levy being void it was not the intent of the law of 1897 to validate the same. Prindle v. Campbell, 9 Minn. 212; Weller v. St. Paul, 5 Minn. 95. Evidence of the auditor was competent to show that it appeared from the record that the taxes for the year 1890 were not based upon an itemized statement of the county expenses. Maxwell v. Paine, 18 N. W. Rep. 546. The statute is mandatory requiring the commissioners to make itemized statement of the county expenses and the same should show of record Shattuck v. Smit/z, 6 N. D. 56; Cooley Taxation, 339. Statutes requiring a record are mandatory and must be strictly complied with. Perry Co. v. Selma Ry. Co., 65 Ala. 391; State v. IVarford, 32 N. J; L. 207; Paldi v. Paldi, 84 -§E{{!___‘_4’
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