Peterson v. Graham Et Ux.

We have carefully examined the transcript and able briefs in this case, and are of the opinion that the assessment is valid; that the description of the property, although somewhat carelessly made, is valid; that the complaint on foreclosure is valid; and that the order of sale is apparently regular on its face, but we find an insuperable objection to the sale itself.

The sheriff was not armed with the necessary authority to sell the property for the taxes of 1919. $ 4354, 0. L., after providing for the preliminary proceedings on foreclosure of tax certificates, contains, inter alia, the…