Coleman v. Security Savings Society

Citations

• 57 Wash. 675
• 107 P. 842
• 1910 Wash. LEXIS 819

Syllabus

<p>Judgment — By Default — Vacation. A misunderstanding between counsel, in which each acted in good faith, resulting in a default judgment, may be sufficient to warrant the court in opening the default, where the right to trial on the merits is not denied.</p> <p>Taxation — Apportionment—To Part Owner — Notice. By Rem. & Bal. Code, § 9234, notice of application for apportionment of taxes on a tract of land, by the owner of a part, need not be given where the assessed valuation of the tract is less than $2,000.</p> <p>Same — Apportionment—Redemption—Mistake in Certificate— Effect. Proceedings for the apportionment of taxes on a tract of land, followed by a redemption of the part of the applicant, are not affected by a mistake of the taxing officer in describing the land in the redemption certificate.</p> <p>Same — Procedure foe Apportionment — Presumptions. Where an act for the apportionment of taxes requires the treasurer to carefully investigate and ascertain the proportionate value of the parts sought to be segregated and divide the assessment on that basis, without providing any procedure, he may adopt the procedure deemed most fitting, and will be presumed to have done his full duty, in the absence of a showing that the apportionment is unjust.</p>