M.M. Roberts, Et Ux. v. Calvert Land Co.

— The appeal before us' brings for review final decree of foreclosure of tax lien under the provisions of Chapter 14572, Acts of 1929.

The record shows that the lands involved were not returned for taxation by the owner; that the owner deliberately stopped paying taxes on the said land because he considered the assessment too high, although he had for several years prior, without making any record of complaint, paid the taxes based on the identical valuation and took no steps to force a reduction in valuation.

The defense was that the tax certificate was invalid because of excessive valuation…