remained in session for two days, engaged in equalizing the taxes for that year. Held, that the taxpayers, had sufficient notice of the time of meeting of the board of equalization, and sufficient opportunity to be heard upon their assessments, notwithstanding the irregularity in filing the assessment roll.
Yeas and Nays on Passage of City Ordinance.
Section 13 of the charter of the City of Fargo, as amended in 1881, provides “that upon the passage of all ordinances the yeas and nays shall be entered upon the record of the city council.” This provision is mandatory, and it appearing that an ordinance (title 1, c. 6, of the ordinances of the City of Fargo,) was adopted in violation of said provision, and that upon its passage by the council the yeas and nays were not entered upon the record, held, that said ordinance was not legally adopted, and hence never became a valid ordinance. Held, further, that an ordinance subsequently adopted, purporting to amend a single section of such ordinance, and which could not be enforced when standing alone, is likewise null and void.
Statutes Construed.
The territorial statutes embraced in § § 1640, 1643, Comp. Laws, undertook to modify and regulate the practice in a variety of tax cases, including actions to “cancel” or “avoid” tax deeds. ‘These statutes cannot be completely reconciled with each other, but the court is not at liberty to wholly ignore them, and render its decisions in such cases upon general principles only. With a view to giving the two sections some effect, § 1640 is limited to cases where the validity of the tax, in whole or in part, is conceded, and § 1643 is applied to other cases arising under the territorial tax laws.
Bartholomew, J., dissenting.
Equitable Action to Quiet Title.
The object of this action is to quiet plaintifi’s title to real estate, and to annul defendant's adverse title, and it is brought under § § 5449, 5450, Comp. Laws. Held that, within the meaning of § 1643, supra, it is an action to “cancel” a tax deed. The plaintiff invoked the equity powers of the district court by praying for equitable relief, and that court gave such relief by its judgment annulling certain tax deeds as clouds on plaintiff's title. The action was therefore in equity, and none the less so because the plaintiff used a short form of complaint, and did not set out the nature of the cloud he was seeking to remove.
Appeal from District Court, Cass County, McConnell, J.
Statutory action by William O’Neil against R. S. Tyler to quiet an adverse title to real estate, which defendant claims by virtue of certain tax deeds. Judgment for plaintiff. Defendant appeals. Judgment setting aside the tax deeds is affirmed, and case remanded for further proceedings consistent with the opinion.
Newman & Resser, for appellant.
