| Summary: | L'18 31 NORTH DAKOTA REPORTS Taxes—proof of payment—treasurer's receipt—burden of proof. 4. The proof of payment of the taxes by production of the official receipt, signed by the treasurer, is sufficient to meet the burden of proof impoeeii upon plaintiff in this action. Taxes—payment—lien. 5. The particular taxes for which plaintiff is entitled to a lien upon the premises are enumerated in the opinion. Opinion filed June 4, 1915. Rehearing denied July 2, 1915. Appeal from the District Court of Stark County, Crawford, 2. Judgment modified and affirmed. Bangs, N etcher & Hamilton and W. F. Mayer for appellants. (Charles E. Purdy of counsel). "The presumption of regularity of an official act does not extend to acts involving the forfeiture of an individual's rights, the depriv ing him of his property, or the placing of a charge or lien thereon." 16 Cyc. 1078, 1079; 37 Cyc. 976, 977. The proper and legal assessment is an indispensable prerequisite to the validity of the tax to follow. Without a valid assessment there can be no lawful attempt to collect the tax, or enforce it against any specific property. 37 Cyc. 987, c. 1139, 2, 1251, 1252, 1516; 2 Cooley, Taxn. 3d ed. 1004. The treasurer's receipt for taxes paid is no evidence of a levy or assessment. Swenson v. Greenland, 4 X. D. 534, 62 X. W. 603: Brown v. Corbin, 40 Minn. 510, 42 X. W. 481; Howes v. Gillett, 23 Minn. 232; Fleckten v. Spicer, 63 Minn. 458, 65 X. W. 926; Weimer v. Porter, 42 Mich. 569, 4 X. W. 306; Hanna v. Fisher. 95 Ind. 384; Merrill v. Wright, 41 Xeb. 355, 59 X. W. 787; Adams v. Osgood, 55 Xeb. 768, 76 X. W. 446; Clark v. Blair, 4 McCrary, 311, 14 Fed. 812; People ex rel. Scale v. Doane, 17 Cal. 486; Allen v. McKay, 139 Cal. 100, 72 Pac. 713; Hopper v. Malleson, 16 N. J-Eq. 384. All the essential steps leading up to a valid tax must be alleged and proved, in cases of this character. United States v. Ross, 92 U. S. 281, 23 L. ed. 707; O'Xeil v. Tyler, 3 X. D. 47, 53 X. W. 434; 25 Am. & Eng. Enc. Law, 320, 321, and notes 1 and 2. It is not necessary to pay taxes before they are delinquent, in order
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