(after stating the facts). We are of the opinion, upon the foregoing statement of the case, that the title of the intestate, W. B. Dodson, Sr., was not divested by the sale for taxes. It is provided in the Revised Statutes of the United States as follows: “The Commissioner of Internal Revenue is hereby authorized and required to make the inquiries, determinations and assessments of all taxes and penalties imposed by this title, or accruing under any former internal revenue act, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and shall certify a list of such assessments, when made, to the proper collectors, respectively, who shall proceed to collect and account for the taxes and penalties so certified.” Sec. 3182. “It shall be the duty of the collectors or their deputies in their respective districts, and they are authorized, to collect all the taxes imposed by law, however the same may be desig-*280na,ted.” Sec. 3183. “All returns required to be made by any person liable to tax shall be made on or before the tenth day of each month, and the tax assessed or due thereon shall be returned by the Cbmmissioner of Internal Revenue to the collector on or before the last day of each month.” See. 3185. “If any person liable to pay any taxes neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect the said taxes by distraint and sale in the manner hereinafter provided.” Sec. 3181. “In such case of neglect or refusal the collector may levy or, by warrant, may authorize the deputy collector to levy upon all property and rights to property, except such as are exempt, belonging to such person.” Sec. 3188. “When distraint is made as aforesaid the officer charged with the collection shall make or cause to be made an account of the goods or effects distrained, a copy of which, signed by the officer making such -distraint, shall be left with the owner or possessor of such goods or effects, or at his dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, with a notice of the sum demanded and the time and place of sale.” Sec. 3190. The law then provides for a public sale of the property distrained to the highest bidder, and requires, when the same is not bid in for the government, that the collector shall give to the purchaser a certificate of purchase, “which shall set forth (1) the real estate purchased; (2) the name of the person for whose taxes the same was sold; (3) the name of the purchaser, and (4) the price paid therefor; and that if the said real estate be not redeemed in the manner and within the time prescribed, the said collector or deputy collector shall execute to the purchaser, upon a surrender of the certificate, a deed of the real estate purchased by him as aforesaid, reciting the facts set forth in said certificate and in accordance with the laws of the State in which such real estate is situate *281upon the subject of sales of real estate under execution.” Rev. Statutes, secs. 3197 and 3198. It is further provided that “the deed of sale given in pursuance of the preceding clause shall be prvma facie evidence of the facts therein stated, and if the proceedings of the officer have been substantially in accordance with the provisions of law, shall be considered and operate as a conveyance of all the right, title and interest the party delinquent had in and to the real estate thus sold.” Sea 3199. Provision is also made for keeping a record in the collector’s office of all seizures and sales, which record is required to be certified by the officer who made the sale. A copy of said record, duly certified by the collector, is made •evidence of the truth of the facts therein stated in any court. Sec. 3203.
It appears in this ease that there was no evidence, and certainly no competent evidence, to show that a return had been made by the party liable to be assessed, or that the Commissioner of Internal Revenue had made the assessment, or that a Avarrant of distraint had been issued, or that a certificate of purchase had been given to the purchaser at the sale, all of which must appear, not merely by recital in the records or in the deed, but by independent proof. Hopper v. Maleson, 16 N. J. Eq., 382. There are other defects in the proceedings leading up to the sale of the land, but those above pointed out are fully sufficient to invalidate the sale.
It is well settled that a purchaser at a tax sale must show strict compliance with all the substantial or material requirements of the law under which the sale was made, in order to establish his claim that he has acquired tire title of the owner. Avery v. Rose, 15 N. C., 549; Taylor v. Allen, 67 N. C., 346; Ronkendorf v. Taylor, 4 Pet., 341; Early v. Doe, 16 How., 618; Cox v. Stafford, 90 N. C., 698; Jackson v. Shepard, 7 Cbwen (N. Y.), 88; 17 Am. Dec., 502; United States v. Allen, 14 Fed. Rep., 203; Emery v. Harrison, 13 Pa., 317.
*282As the collector bas no general power to sell land at bis discretion for tbe non-payment of an assessment, but a special power only to sell under tbe particular circumstances mentioned in the act, those circumstances must exist or the power does not arise. It is a naked power, not coupled with an interest, and in all such cases the la,w requires that every prerequisite to tbe existence of that power must precede its exercise, and that the officer must pursue tbe power strictly or bis act will not be sustained by it. Williams v. Peyton, 17 Wheat., 78. As tbe burden is on tbe party wlm asserts title in himself to furnish the evidence necessary to support it, if the validity of his title depends upon tbe performance of a precedent act it is his duty to show that the act has been performed, or to establish any other fact which is requisite to the support of his claim. “It forms a part of his title; it is a link in the chain which is essential to its continuity and which it is incumbent on himi to preserve. These facts should be examined by him before he becomes a purchaser, and the evidence of them should be preserved as a necessary muniment of title.” 17 Wheat., at p. 79. This principle is applicable with all its force and strictness to a sale of land for taxes. The title of the owner of the land will not be divested by anything less than a full compliance with all the material provisions of the law. Failure to comply strictly with those provisions which are merely directory may not affect the validity of the sale, but not so with those that are essential. If this be true, how has the defendant acquired title to the land he claims by virtue of the sale of the collector as against the heirs of the intestate ? The first link in his chain of title is missing. He has not shown by any legal proof that an assessment of taxes was made by the Commissioner of Internal Revenue, and this assessment, as we have seen, must be made before the collector can be clothed with any power or authority whatever to take action for the condemnation and sale of the *283land. United States v. Pa. Railroad Co., 1 Fed. Rep., 97; Holden v. Eaton, 8 Pick. (Mass.), 436. It was a basic fact to be established in the defendant’s case, and without it his claim of title has no foundation to rest upon. In addition to this, he has failed to show, even if there had been an assessment, that the collector proceeded regularly and in due conformity with the statute in collecting the tax by seizure and sale of the intestate’s property. There was no warrant of dis-traint, so far as appears, nor was any certificate of purchase delivered to the purchaser at the sale, all of which are made essential requisites by the statute. United States v. Pa. Railroad Co., supra.
But the defendant contends that the deed of the collector is prima facie evidence that every act which ought to have preceded the execution of the deed had been performed, and that the burden therefore is upon the plaintiff to show that the deed is not good and did not convey the title. If this proposition be true it may be that the recitals in the deed are sufficient in their scope to show that the assessment of the taxes had been duly made and that the necessary steps had.been taken to subject the land to their satisfaction, upon the failure of the owner to pay, but we do not think that the deed is prima facie evidence of anything except that which is required to be stated in the certificate of purchase, and the facts so required by the statute to be stated are as follows: 1. The name of the person for whose taxes the land was sold. 2. The name of the purchaser a,t the sale. 3. The real estate purchased. 4. The price paid therefor. And these do not embrace the three facts, or any of them, which we have already said the defendant failed to establish by proof at the trial. The statute, by dear implication, declares that the recitals of the deed shall be prima facie evidence only of the facts stated in the certificate, and any recital of a fact not set forth in the certificate is therefore no evidence of that fact. Hopper *284 v. Malleson, supra; Keith v. Preston, 5 Grat. (Va.), 120; Emery v. Harrison, supra. It bas been expressly so adjudged. Fox v. Stafford, 90 N. C., 296; Brown v. Goodwin, 15 N. Y., 409.
Tbe questions involved in this ease are so carefully considered in Fox v. Stafford, supra, that it would seem needless to prolong this discussion of them. A bare reference to that case is sufficient to justify us in bolding that tbe defendant failed to acquire any title under tbe collector’s deed. After a full review of tbe provisions of tbe statute and tbe authorities, tbe Court, in Brown v. Goodwin, supra, upon a substantially similar state of facts as we have in this case, and as appeared in Fox v. Stafford, supra, reached tbe same conclusion as did the Court in tbe latter case.
Questions wex’e raised as to whether tbe deed of tbe collector was properly sealed, though it appears to have been (Harrell v. Butler, 92 N. C., 20), and as to whether Collector Harkins, as successor to Collector Rogers, could make tbe deed to Pergusson, under The Code, sec. 1261, when read and construed in connection with the Revised Statutes of the United States, sec. 3198, requiring the deed of the collector to be executed “in accordance with tbe laws of tbe State in which the real property is situate, upon the subject of the sale of such property under execution.” Avery v. Rose, supra; Devlin on Deeds, secs. 1411, 1412. If our statute does not apply or is not to be followed, there appears to be some conflict in the authorities as to whether tbe deed should be executed by tire officer who made the sale, though his term bas expired, or by his successor. Black on Tax Titles, sec. 154; Blackwell on Tax Titles, sec. 390; Murfree on Sheriffs, sec. 1042; Devlin on Deeds, supra. But it is not necessary that we should decide these interesting questions, and we leave them open for future consideration if they should arise again, *285as we have readied a conclusion which disposes of the appeal upon other matters presented in the case.
There is no error in the charge of the Court to the jury, nor in the rulings during the course of the trial.
No error.