Board of County Commissioners v. Smith

This is a land tax case, certified to this court under Laws 1874, c. 1, § 120. Section 110 requires the county auditor to file in the office of the clerk of the district court, a list of the delinquent taxes upon real estate, within his county. Section 111, as amended by Laws 1875, c. 5, § 25, requires the clerk, within twenty days thereafter, to “deliver to the county auditor a copy of the list so filed, and attach thereto a notice, which may be substantially in the following form.” Among other things, the form contains a direction, in the name of the state, to all persons interested in the…