Page:North Dakota Reports (vol. 3).pdf/167

is neither absent or unknown, it becomes the duty of the assessor both to “ascertain and value” the property. Section 1548. In the total absence of proof we cannot assume in any case that the owner was not absent and not unknown, and that the assessor did not ascertain and value his property for one or the other reason. In this case for a special reason, that theory cannot be indulged. The answer expressly avers that said land “was by the assessor of said Barnes County duly assessed for taxation at its true value.” It is true, and the fact has been a source of embarrassment to this court, that the statutes governing the listing and assessing of these lands were conflicting, and far from being clear in meaning. Yet one thing stands out with clearness and certainty, and that is the fact that the entire responsibility for describing property in the “roll” is devolved by statute upon the assessor. It is that official who is required to make out and deliver to the county clerk a “return” or “roll.” Comp. Laws, § § 1550, 1582. It is with the descriptions of land in the return or roll that we are dealing in this case. Such description must govern in all subsequent steps in the process of taxation, and in transferring the title of land sold for taxes and not redeemed. It certainly would be the duty of the assessor, in making out his roll, to have recourse to any lists of property furnished him, either by his official superiors, the county commissioners, or by taxpayers individually; but as between lists differing as to description the arbiter must be the assessor himself, whose official duty it is to make out and deliver a roll containing sufficient descriptions. We cannot see, in view of all the provisions of the statute, that an assessor can avoid full responsibility for all descriptions and other data in the roll. Moreover, as has been seen, we are of the opinion that a description of realty essentially insufficient cannot be upheld as a basis of taxation, or for building up title under the revenue laws, even when such description is furnished by the owner. The public and purchases at tax sales, and their successors, have an interest in descriptions of land as well as owners. We think the weight of authority supports our view