Williams v. Van Pelt

OPINION OF THE COURT

SIMMS, J.

After a rehearing, we have concluded to withdraw the original opinion, and it is so ordered.

In the year 1919, one James W. Tinkle received from the government a patent to the land here involved. It was assessable for taxation for the year 1920, but he failed to return it. The assessor made up the- roll and placed thereon the land in question, with penalty for nonrendition, and delivered the roll to the treasurer. Pie failed to “take, subscribe and attach” to the roll the oath required by section 5464, Code 1915. The taxes were not paid. By chapter 133, Laws of…