Moore v. Wayman

This was a bill in equity, filed by complainants, to enjoin the collector from making a tax deed for two forty-acre tracts of land that had been sold for delinquent taxes, and the time for redemption had expired. The bill nowhere charges that the property was not liable to taxation, or that it had not been legally assessed, or the tax lawfully imposed on the property, or .that the tax so levied had been paid. There is nothing alleged to show that the tax is unjust, or that it would be inequitable to enforce payment, nor is there a tender or any kind of offer to pay the taxes, with interest,…