Page 541

• Format: Text
• Language: unknown
• Published: North Dakota State Library
• Subjects: Politics & Government; Greenland; Levy
• Online Access: http://cdm16921.contentdm.oclc.org/cdm/ref/collection/p16921coll3/id/37672

532 NORTH DAKOTA REPORTS. | N. SweNSON vs. F. GREENLAND. Opinion filed February 5th, 1895. Lien for Personal Property Taxes—When Attaches. A lien for taxes upon personal property arising under § 9o, Ch. 132, Laws 1890, does not attach until after a tax has been assessed and levied; nor until “after the time the tax books are received by the county treasurer” of the county where such tax is assessed and levied. Action to Foreclose Lien-Complaint. In an action brought to foreclose an alleged lien for such taxes there were no averments in the complaint that the tax claimed to be a lien was ever assessed or levied, and no averment that the treasurer of the county in question ever received the tax books in the years in question. A/eld, that such complaint is insufficient. In such actions the general presumption that public officers have done their duty will not supply the place of material averments of fact which are omitted from the complaint. Appeal from District Court, Griggs County; Rose, J. Action by N. Swenson against F. Greenland. From an order overruling a demurrer to the amended complaint, defendant appeals. Reversed. J. E. Robinson, for appellant. In the complaint no attempt was made to state facts showing a valid tax. O'Neil v. Tyler, 3 N. D. 47; Miller v. Hurford, 12 N. W. Rep. 832; Brown v. Corbin, 40 Minn. 508, 42 N. W. Rep. 481; Weiner v. Porter, 42 Mich. 569. David Bartlet, for respondent. Contended that the validity of the tax, the levy and tax warrant is presumed until the contrary is alleged and proven. WALLIN, C. J. The plaintiff, by his amended complaint, states his cause of action as follows: “First. That on the 2d day of December, 1892, George L. Virgo made, executed, and delivered to Henry Retzlaff his two promissory notes, $100 each, payable February 1, 1893, and, to secure the payment