“ To that judgment the defendant excepted, stating, as one of its reasons for such exception, that the decision and judgment showed that the same were based upon the taxability of 131,386 acres of surveyed but unpatented lands, at an assessed valuation of 50 cents per acre; while the evidence, as contained in the agreed statement of facts, showed that said 131,386 acres of surveyed unpatented lands contained and were made up, in part, of 122,824 acres of land, upon which the costs due to the government of the United States for surveying, selecting, and patenting the same had never been paid. ”

“ The suit was both in rem and in personam; a statute of Nevada providing for bringing a suit against the person to whom the property is alleged to belong, and also against the property itself, and that the judgment rendered shall be against both, and be a lien upon the property. ”