Validity of assessment or levy when error appears in description, etc

No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment or levy of taxes if sufficient description is given to ascertain where the lands, railroads, or tramroads are situated. Acts 1909, No. 279, § 27, p. 829; C. & M. Dig., § 3635; Pope's Dig., § 4486; A.S.A. 1947, § 21-549. No error in the names or residences of the owners of railroads, tramroads, lands, or improvements, or the description thereof, shall invalidate the assessment or levy of taxes if sufficient description is given to ascertain where the lands, railroads, or tramroads are situated. Acts 1909, No. 279, § 27, p. 829; C. & M. Dig., § 3635; Pope's Dig., § 4486; A.S.A. 1947, § 21-549.