Dakota Corp. v. Slope County

VAN VALKENBURGH, Circuit Judge.

Appellant, a Delaware corporation, brought an action at law to recover a portion of taxes levied upon 18,000 acres of land in Slope county, N. D., paid under protest by appellant on or about the 1st day of August, 1924. The taxes paid were for the years 1919, 1920, 1921, 1922, and 1923. These lands, during the years in question, were owned by one I. P. Baker of Bismarck, N. D. June 30, 1924, appellant purchased the lands in question, but, because the law of North Dakota required all delinquent taxes to be paid before any transfer of real property may be…