“ If a tax were levied under a law of the state which required either the assessment, or the rate levied upon that assessment, to be more favorable to the resident owners of the property than those who resided in another state, all assessments and sale under such a statute might possibly be declared to be void. ”

“ We are not prepared to say, if such an assessment was objected to at the proper time and manner, it could be sustained, but we do not believe, under the facts in this case, the title of the purchaser at the tax sale by reason thereof is void. The authorities cited by counsel for appellant do not go to this extent. Fraud is not alleged or shown, nor is it claimed that there was an actual intent to discriminate against non-residents. At most, it appears the improved lands of residents were not assessed as high in proportion as the unimproved lands. ”

“ The only evidence on this subject which had any tendency whatever in that direction, was the statement of one witness that lands which had valuable improvements upon them were not estimated so near their real cash value, taken altogether, as were the lands which had no improvements upon them ”