Smith v. Wells

The motion to dismiss, in this case must prevail.

The controversy in this case arose over the right of the County Treasurer of Harford County to sell a lot of ground in Aberdeen, a village of Harford County, for the purpose of collecting two years’ taxes aggregating $ 15 92-100 dollars.

In the year 1903 James Smith the testator of the appellants purchased from Joseph A. Swingley a lot in Aberdeen on which taxes for the year 1902 were still in arrear and unpaid. This lot was assessed to William A. Smith individually and was advertised for taxes as belonging to him.

Each year after 1903 the taxes…