28 Mont. 64 | Mont. | 1903
after stating the case, delivered the opinion of the court.
The first conclusion of law made by the court is, in our judgment, erroneous. Under Section 3672 of the Political Code, all machinery used in mining, and all property and surface improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines or mining claims, shall be taxed as other personal property, and, as the property in controversy comes within the purview of this section, it was properly assessed as personal property. Section 3700 of the same Code provides that the assessor must ascertain the names of all taxable inhabitants and all property in his county subject to taxation, and must assess such property to the persons by whom it was owned or claimed, or in whose posses
Neither is the defendant in this case in a position to complain of the harshness of this rule. The assessment and sale of property for delinquent taxes is a proceeding m inmium.; the purchaser at such a sale buys at his peril, and the rule of ccvoeat errtpior applies. (Lake County v. Sulphur Bank Q. M. Co., above ; Hecht v. Boughton, 2 Wyo. 385.)
In conclusion we may say that the fourth conclusion of the
For the reasons herein set forth, the judgment appealed from is reversed, and the cause remanded for further proceedings not in conflict with the views herein expressed.
Reversed and remanded.