County of Spokane v. Annis

Citations

• 43 Wash. 655
• 86 P. 1066
• 1906 Wash. LEXIS 764

Syllabus

<p>Taxation — Personal Property — Possession oe Receiver. The personal property of an insolvent corporation in the hands of a re ceiver may be assessed against the receiver and he is liable for the lien upon the property, which is not extinguished by a receiver’s tax, upon being ordered by the court to pay the same, notwithstanding that the treasurer has a further remedy by enforcement of a sale.</p> <p>Same — Liability oe Receiver. The fact that a treasurer claiming a tax upon the personal property of an insolvent corporation is not á creditor of the corporation does not affect the duty of the receiver to pay the tax, since it is a preferential charge on the property.</p>