Carney v. Bigham

Citations

• 51 Wash. 452
• 99 P. 21
• 1909 Wash. LEXIS 1209

Syllabus

<p>Taxation —Foreclosure — Summons by. Publication — Name oe Owner. Under Laws, 1901, p. 383, § 1, providing that the holder of a tax delinquency may give notice to the “owner of the property described in the certificate,” and Id., §3, providing that the names of the persons appearing on the assessment rolls as the owners of said property shall be considered the owners thereof, notice of foreclosure must be given to the actual owner or the owner described on the rolls, and not to the person erroneously named in the certificate of delinquency as the owner; hence where the property of John E. Carney was assessed on the rolls to J. E. Carney, and the certificate named J. G. Carney, the summons by publication was issued in the latter name, and the owner was misled and had no actual notice-of the suit, the tax foreclosure and deed is void.</p> <p>Same — Names—Middle Initial. A tax foreclosure of the property of John E. Carney, on publication of a summons against John G. Carney, cannot be sustained on the theory that the middle initial is no part of a person’s name.</p>