¶1 The parties to the controversy have agreed upon the facts. The question for decision: Was the deed good and sufficient to convey the real estate in fee simple, free from the claim of any person whomsoever? We think not. The record discloses “that the title to the land sold was in one H. H. Powell.” The fact that he has not listed the property for tax does not give the right to list the land as “Mrs. O. J. Shell estate” and sell same and foreclose the tax certificate and make a fee-simple title to the land, as was attempted to be done in this action.
¶2 N. C. Code, 1931 (Michie), 7971(36), in part, is as follows: “(1) Every person owning property, real or personal, is required to list,” etc. If Powell did not list his property, there is a method provided by law. *57 N. 0. Code, 1931 (Michie), 7971(50). See, also, Public-Local Laws, 1911, cbap. 452, see. 14, applicable to "Wake County, North Carolina.
¶3 The law is plenary as to the listing and collection of taxes, but tbe method provided by the General Assembly must be followed. We construe, but cannot make, the law. In the judgment of the court below, there is
¶4 Error.