Accurate topic count in tag list

[syl]

@tshenry

This I cannot reproduce. If I have a tag that has only been used on a PM or a topic in a restricted category, a user without access to those topics does not see the tag included in the tag list.

Sorry for the confusion, I was talking about the tag count. Here is how to reproduce the issue:

1. As an admin, create a topic with no category and with a new tag
   
   
2. As an admin, create another topic with the same tag and belonging to a restricted category
   
   
3. As a normal user, go to the test-tag tag and check that you can see only one topic
   
   
4. But in the tag list, the tag count shows 2