Lumsden v. Erstine

The state government must function, but, to do so, it'must have the necessary revenue. For many years these revenues were derived chiefly from the ad valorem taxes assessed against and collected upon property both real and personal. Later, and from time to time, additional sources of revenue have been provided, but the ad- valorem tax remains a sub-, stantial and essential part of the state’s revenues.

The method provided by law for the- enforcement of the payment of the taxes on real estate is to sell the land on which the owner had failed, or refused, to pay the delinquent taxes. The…