| Summary: | 376 38 NORTH DAKOTA REPORTS The rights of the taxing authorities are prescribed by the Constitu tion and statutes, and are conditional upon substantial compliance there with. Reading v. Krause, 167 Pa. 23, 31 Atl. 366 Kupfer v. McCon-vdlle, 35 1ST. D. 622, 161 N. W. 283 Power v. Larabee, 2 N. D. 141, 49 N. W. 724 Swenson v. Greenland, 4 N. D. 532, 62 N. W. 603 Eaton v. Bennett, 10 N. D. 346, 87 N. W. 188 People v. Pearis, 37 Cal. 259 L'Engle v. Florida C. & W. R. Co. 21 Fla. 353 Jackson v. Smith, 153 App. Div. 724, 138 N. Y. Supp. 654; 37 Cyc 1139; 27 Am. & Eng. Enc. Law, 2d ed. 736, Taxation. A subsequent purchaser of property may contest the validity of a tax. Vesta Mills v. Charleston, 60 S. C. 1, 38 S. E. 226 2 Cooley, Taxn. 3d ed. 1428 Eaton v. Bennett, 10 N. D. 349, 87 N. W. 188. In assessment of property for taxation purposes, the action of the local board of equalization of a city, over the property within its jurisdiction, is final. First 'Ned. Bank v. Lewis, 18 N. D. 390, 121 N. W. 836; Minot v. Amundson, 22 N. D. 236, 133 N. W. 551; Rev. Codes 1905, § 1553 Comp. Laws 1913, § 2165. "Where a tax purchaser is not in possession, the legislature cannot impose upon the owner the duty to bring suit to quiet title against such tax title. Martin v. White, 53 Or. 319, 100 Pac. 290. There must be the statutory notice given, and an opportunity for a hearing, as a condition precedent to charging him with a tax. Power v. Larabee, 2 N. D. 141, 49 N. W. 724; Carney v. People, 210 111. 439, 71 N. E. 365 People v. International Salt Co. 233 111. 223, 84 N. E. 278 State Bank v. Seward County, 95 Neb. 665, 146 N. W. 1046 Bode v. New England Invest. Co. 1 N. D. 121, 45 N. W. 197 Hagar v. Reclamation Dist. 111 U. S. 701, 28 L. ed. 569, 4 Sup. Ct. Rep. 663; Davidson v. New Orleans, 96 U. S. 97, 24 L. ed. 616; Griswold College v. Davenport, 65 Iowa, 633, 22 N. W. 904 Kelly v. Pittsburgh, 104 U. S. 78, 26 L. ed. 658 Lent v. Tillson, 72 Cal. 404, 14 Pac. 71 Cincinnati, N. O. & T. P. R. Co. v. Kentucky, 115 U. S. 321, 29 L. ed. 414, 6 Sup. Ct. Rep. 57 State R. Tax Cases, 92 U. S. 575, 23 L. ed. 663 Stuart v. Palmer, 74 N. Y. 192, 30 Am. Rep. 289; Thomas v. Gain, 35 Mich. 164, 24 Am. Rep. 535; San Mateo County v. Southern P. R. Co. 8 Sawy. 238, 13 Fed. 751; Santa Clara County v. Southern P. R. Co. 9 Sawy. 165, 18 Fed. 385
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