UNITED STATES SUPREME COURT DECISIONS ON-LINE

In an action to set aside and have declared void a tax deed, made upon a sale for taxes of the plaintiff's land, upon the ground of a discrimination in the assessment against the plaintiff as a nonresident, it appearing that the laws under which it was made did not require the assessment to be more favorable to resident owners than to nonresidents, and that the question to be decided related only to the action of a single assessor, or to the action of a board of equalization, and there being no sufficient evidence of such a discrimination against the owner of the lands, held that mere errors in assessment should be corrected by proceedings which the law allows before such sale, or before the deed was finally made.

This was an action to set aside a tax sale of lands in Iowa. The federal question is stated in the opinion of the Court.