| Summary: | 640 INDEX. STARE DECISIS. See CHATTEL. MoRTGAGEs, 362. STOCK KILLING. See NEGLIGENCE, 536. SURETY. See PRINCIPAL AND SURETY, 437. SUPREME COURT. See APPELLATE COURT. SUMMONS. A summons in which the defendants are designated by their firm name is irregular not void, is sufficient to sustain an attachment and may be amended. Gans v. Beasley, 140. TAXATION. 1. Chapter 99 of the Laws of 1883, commonly known as the “Gross Earnings Law,” was repugnant to § 1925 of the Revised Statutes of the United States, and void. A. P. R. Co. v. McGinnis, 494; M. P. R. Co. v. Benson, 506. 2. The exemption of the plaintiff's land grant thereunder falls with the statute, and such lands are therefore taxable. /d., 494. 3. The payment by the plaintiff of the gross earnings tax under the gross earnings law, and the acceptance of the same by the territory (said payment being made before the admission of North Dakota as a state,) do not bar the right of the different counties in which plaintiff's land grant is situated to levy taxes against such land. Ma., 494 4. Said land grant was not exempt from taxation, because the question of its non mineral character had not been finally settled. Id., 494. 5. Unsurveyed portions of plaintiff's land grant are exempt from taxation where the survey fees have not been paid, under the rule laid down in Northern Pac. R. Co. v. Trail/ County, 115 U.S. 600, 6 Sup, Ct. 201, as the act of congress providing that said land grant shall be taxable despite the non-payment of survey fees is by its terms declared to be inapplicable to unsurveyed lands. /d., 494. - 6. Plaintiff cannot avail itself of that provision of this act which excepts lands in unorganized counties, for the reason that it has failed to allege that the lands in question were situated in an unorganized county at the time the taxes were levied. The action being in equity to have tax proceedings annulled, the burden is on plaintiff to show the illegality of which it seeks to avail itself. Ad., 494. - 7. Certain irregularities held fatal to the validity of the tax proceedings, but not the taxes themselves in equity. They are the same as are set forth in the opinion in Railroad Co. v. Barnes, 2 N. D., at p. 389, et seq., 51 N. W. 386. Judgment is therefore directed to be entered for the amount of such taxes, interest, and penalties, under § 1643, Comp. Laws, and the tax proceedings are set aside. Ja., 494. 8. 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. Swenson v. Greenland, 532.
|
|---|