Hertzler v. Freeman
North Dakota Supreme Court
Appeal from District Court, Cass county; Charles A. Pollock, J.. Action by John Hertzler against the county of Cass and others» Judgment for defendants, and plaintiff appeals. The statutory requirement, that taxes on land be assessed in the name of the -owner, if known, and if unknown to so state, is for the benefit of the taxpayer, and is mandatory, and failure to so assess is fatal to-the tax.
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Appeal from District Court, Cass county; Charles A. Pollock, J.. Action by John Hertzler against the county of Cass and others» Judgment for defendants, and plaintiff appeals. The statutory requirement, that taxes on land be assessed in the name of the -owner, if known, and if unknown to so state, is for the benefit of the taxpayer, and is mandatory, and failure to so assess is fatal to-the tax. Roberts v. First National Bank of Fargo, 8 N. D. 504, 79' N. W. Rep. 1049; Sweigle v. Gates, 9 N. D. 538, 84 N. W. Rep-481; Eaton v. Bennett, 10 N. D. 346, 87 N. W. Rep. 188; Himmelman v. Stiener, 38…
1Opinion of the CourtYoung, C. J.
This is an action to quiet title to 160 acres of land situated in Cass county. The plaintiff alleges that he has a lien thereon, consisting of a mortgage, upon which a judgment of foreclosure has been entered; that the defendants claim certain •estates or interests in or liens or incumbrances upon the same adverse to the plaintiff; and prays that they may be required to set forth their claims, to the end that their validity and priority may be determined, and that title may be quieted in the plaintiff. L. R. Freeman, R. E. Fleming, the Richards Trust Company, and Cass county were made…
2Cases cited21 opinions
- French v. EdwardsSupreme Court of the United States · 1872
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Castillo v. McConnicoSupreme Court of the United States · 1898
- Roberts v. First National BankNorth Dakota Supreme Court · 1899
- Haight v. . Mayor, Etc., of City of N.Y.New York Court of Appeals · 1885
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- Golden Valley County v. Estate of GreengardNorth Dakota Supreme Court · 1938