Wedgbury v. Cassell

On May 1, 1895, appellee was the owner of a certificate of purchase of premises bought by him at a master’s sale, made under a decree of foreclosure, subject to the usual right of redemption. The assessor listed the certificate for taxation and a tax was extended against appellee, which he filed his bill in this case to enjoin, on the ground that under the laws of this State that species of property is not subject to assessment and taxation. The bill was answered, and on the admitted facts the circuit court entered a decree perpetually enjoining the collection of the tax.

The only question in…