| Summary: | C.)8 31 NORTH DAKOTA REPORTS 532, 62 X. W. 603. However, in the case of Blakemore v. Roberts, 12 X. D. 394, 96 N. W. 1029, this court held that, in actions to quiet title to land, the form of a complaint is authorized and prescribed by statute, and the rule announced in Swenson v. Greenland, supra, did not apply to such cases. We do not think any of the corporations named are in a position at this time to make an attack upon the valid ity of those taxes. Under the circumstances, therefore, the proof of payment is sufficient. (5) It only remains to state that the taxes paid by Beyer, at the time he received his stock and deeded the land to the coal company, being up to and including the year 1894, cannot be allowed to him in this action. Ko taxes paid upon the northwest one quarter of sixteen, covered by the Dana mortgage, can be recovered, because Beyer's interest in this land has been adjudicated in the case of Investors' Syndicate v. Letts, 22 1ST. D. 452, 134 N. W. 317. The southeast one quarter of sixteen was never formally transferred to the North Ameri can Coal & Mining Company, of which Beyer was a stockholder, but the title remained in the Producers' & Consumers' Co-operative Com pany but, as those companies are identical, our conclusion is, therefore, that Beyer should recover the amounts paid for taxes upon the south east one quarter of sixteen and the north half of twenty-one, for the years 1895 and subsequent, and interest thereon at the rate of 7 per cent after each payment, and that he have a lien upon those three quarter sections for the same; and the trial court will enter judgment, authorizing execution sale of said premises to pay said sums according to law. This necessitates a slight modification of the judgment of the trial court, and, as so modified, said judgment is affirmed.
|
|---|