Harris v. Fravel

The opinion of the court was delivered by

Johnston, C. J.:

The question involved in this proceeding is whether or not two contracts relating to the sale of land are subject to taxation. The officers of Edwards county assessed them for that purpose, and in this action J. F. Harris, the vendor, sought to enjoin the collection of the taxes. One of the contracts stipulated for a sale of two hundred and forty acres of land for the price of $6600, $650 of which was paid shortly after the sale, when possession of the land was given, and the remainder was to be paid in installments and to draw interest…