Stern v. Gray

Burr, Ch. J.

The issue arises on demurrer to the complaint. For the disposition of the issue, the demurrer admits the truth of all issu able, relevant, material facts well pleaded (Englund v. Townley, 43 N. D. 118, 122, 174 N. W. 755); and tbe allegations thereof are to be liberally construed. Security State Bank v. Peterson, 49 N. D. 585, 590, 192 N. W. 491, 492.

Plaintiff appealed to the district court from a holding of the tax commissioner, and in his complaint alleged: He is a resident of the state, “and has been for more than fifteen years last past engaged in the business of buying and…