75 N.W. 903 | N.D. | 1898
The only question before us is one of practice. Upon the merits, if we can reach the merits, the plaintiffs are entitled to judgment. The action was commenced to set aside certain tax sales and deeds for taxes levied in 1888 upon lands belonging to the Northern Pacific Railroad Company under the grant made to it by congress in 1864. The answer contained admissions which bring the case within our decision in the case of Wells Co. v. McHenry, 7 N. D. 246, 74 N. W. Rep. 241, holding that such lands were exempt from taxation during the year 1888. It therefore appears to us, upon the face of the judgment roll, that plaintiffs should have recovered an unconditional judgment for the relief prayed for in the complaint; whereas the judgment in fact rendered was that, as a part of the judgment that the tax deeds be canceled, the holders of such deeds should recover judgment against the plaintiffs as receivers of the Northern Pacific Railroad Company for the amount of the taxes, with interest. We must reverse this judgment, and order that an unqualified judgment be rendered in favor of the plaintiffs, unless