Graves v. Stone

Citations

• 72 Wash. 382
• 130 P. 369
• 1913 Wash. LEXIS 1469

Syllabus

<p>Payment — Presumptions—Lapse of Time. While the presumption of payment arising from lapse of time, in connection with other circumstances, applies to taxes, it is not a bar, but is rebuttable and affects only the burden of proof.</p> <p>Taxation — Payment—Evidence—Sufficiency. A finding that personal property taxes had not been paid is sustained, notwithstanding the presumptions arising from the lapse of ten years and the fact that the taxpayer was morally certain that he had paid them ten years before by check, where it appears that he allowed his real property taxes to go delinquent the same year and redeemed them later, and the treasurer’s books showed that they had not been paid (Fullerton, J., dissenting).</p>