In Re Delinquent Real Estate Taxes, Roseau County

Gallagher, Chief Justice.

In proceedings to enforce the collection of taxes for 1938 upon certain real estate situated in the county of Roseau, D. E. Tawney interposed an answer objecting to the entry of judgment as against certain real estate owned by him, on the ground that his land had been assessed and taxed unfairly and at a valuation greater than its real and actual value. The matter came on for trial, at the conclusion of which the district court made findings of fact and conclusions of law which, in effect, confirmed the assessment and tax. No motion for amended findings or for a new…