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A Practical Treatise On the Power to Sell Land for the Non-Payment of Taxes

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A Practical Treatise On the Power to Sell Land for the Non-Payment of Taxes
Parsons, Frank, 1854-1908
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432; Carmichael v. Aikin's Heirs, 13 id. 205; Gar- rett V. White, 3 Ired. Eq. (N. C.) 131; Holt's Heirs' Lessee v. HemphiU's Heirs, 3 Ohio, 232; Dresback's Lessee v. McArthur, 7 id. Pt. 1, 146; Bratton v. Mitchell, 1 Watts & S. (Pa.) 310; Conrad v. Darden, 4 Yerg.
(Tenn.) 307; Nalle v. Fenwick, 4 Rand. (Va.) 585, 591, 594.
' Lake County v. S. B. Q. M. Co., 66 Cal. 18 (1884).
* Commissioners of .Jefferson County v. Johnson, 23 Kan. 717 (1880).
5 Mason v. Roe d. Woods, 5 Blackf. (Ind.) 98; Nalle
...v. Fenwick, 4 279 § 303 OP THE LEVY OP THE TAX.
fact, if it ever existed. The state tax is fixed by a public statute ; the list will show the yaluation of the land, and by computing the percentage of tax fixed by the law upon that valuation it can be seen in an instant whether the tax is a legal one or not. When the tax is levied by a county, city, town, or other corporation, a record is invariably required to be made of the order ; and the books themselves, or certified or sworn copies thereof, are admissible in evidence, and upon an inspection of the list, and a comparison of it with the law and the order, the legality or illegality of the tax will appear.^ In Mason v.


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