France v. Deep River Logging Co.
Citations
- 79 Wash. 336
- 140 P. 361
- 1914 Wash. LEXIS 1195
Syllabus
<p>Frauds, Statute of — Conveyance of Standing Timber. The sale of standing timber, with the right of entry and removal in the future, is within the statute of frauds, Rem-. & Bal. Co-d'e, §§ 8745, 8746, requiring conveyances of real estate or any interest therein to be in writing.</p> <p>Logs and Logging — Conveyance of Timber — Severance — Conversion Into Personal Property. The sale of standing timber with the right to enter upon the land and remove the timber at the pleasure of the grantee, and to have and hold the granted property and privileges forever, conveys a perpetual right to enter and remove the timber at any time; and does not sever the timber from the soil so as to convert it into personal property.</p> <p>Taxation — Standing Timber — Separate Ownership — Assessment. Where standing timber was held under separate ownership from the land1, with the perpetual right of entry and removal, it remains real property, and the land and timber are properly assessable together as real estate, in the absence of any request to have them separately assessed.</p> <p>Taxation — Foreclosure—Summons — Service — Presumptions— Burden of Proof. In a tax foreclosure, the sheriff’s return that defendant, a foreign corporation, could not be found within the county, and an affidavit in usual form to the effect that the defendant was a nonresident and could not be found' in the state, is sufficient to support a judgment in foreclosure, and to put the burden of proof upon the defendant to show that it had officers within the state who could have been personally served.</p> <p>Same — Personal Service — Evidence. The presumption in favor of the judgment in a tax foreclosure against a nonresident corporation, upon service by publication, is not overcome by evidence that personal service could have been made, to the. effect that a manager of the company was it statutory agent and was frequently on the lands in question at the time, but was not there continuously.</p> <p>Taxation — Ta
Judges: Mount, Parker
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