783, 14 Am. ae 640; Buffalo City Cemetery v. Buffalo, 46 N. Y. 500.—Speciflo tax. tax imposed as a fixed sum on each article or item of property of a given class or kind, without regard to its value; opposed to ad valorem tax.—Succession tax. See Suc- CESSION.—Tax certificate. A certificate of the purchase of land at a tax sale thereof, given by the officer making the sale, and which is evidence of the holder's right to receive a deed of the land if it is not redeemed within the time limited by law. See Katon v. Manitowoe County, 44 Wis. 492; Nelson v. Central