Lower Yellowstone Irrigation District Number Two v. Nelson

(on petition for rehearing). In a petition for rehearing filed in this case appellant contends: 1. That the right of a desert-land entryman to the use and enjoyment of lands to which the United states owns the fee title is not real property nor taxable as such under North Dakota Statutes; 2. That if this right is taxable as real property the assessment thereof was void for the reason that at the time of the assessment the county auditor had failed to give the notice required by § 2304a2 Supplement' to the Compiled Laws of 1913. Neither of these contentions was presented in the oral argument…