| Summary: | SWENSON 7”. GREENLAND. 533 ! of the same, executed and delivered to the said Retzlaff a chattel mortgage upon all his household goods and furniture. Second. That afterwards said notes and mortgage were, for value, transferred to Taylor Crum, who is now the owner and holder thereof; that said Crum did on the , 1894, place said mortgage in the hands of defendant, Greenland, for fore day of closure, the same being in default; that said Greenland, as the agent of said Crum, took possession of said mortgaged property, and advertised, foreclosed, and sold the same in accordance with law. Third. That after said Greenland, as the agent of said Crum, took possession of said property, and prior to the sale thereof, this plaintiff, as the treasurer of Griggs County, N. D., caused said property to be levied upon for the sum of $52.71, said amount being the unpaid personal property taxes of said Virgo for the years 1892 and 1893, the taxes for 1892 being $44.98, and the taxes for 1893 being $7.73; that $15 of said sum was for taxes levied against the identical property then in the hands of defend ant, Greenland; that the balance of said sum was for taxes levied against other personal property of said Virgo; that out of the proceeds of the sale of said property said Greenland retained and now holds the sum of $52.71, subject to the determination of the rights of the plaintiff thereto. Wherefore plaintiff prays that he may have judgment against the defendant for the sum of $52.71, and for his costs.” Defendant demurred to the amended com plaint, on the ground that it does not state facts sufficient to constitute a cause of action. The District Court overruled the demurrer, and defendant appeals from the order. We are of the opinion that the learned trial Court erred in overruling the demurrer. It is difficult to understand from the language of the complaint just what the purpose of the action is, but it seems to be the plaintiff's purpose to foreclose an alleged lien for taxes arising under § 90, Ch. 132, Laws 1890, which provides: “The taxes assessed upon personal property shall be a lien upon the personal property of the person assessed from and after the time the tax books are received by the county
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