Herrick v. Niesz

Citations

• 16 Wash. 74
• 47 P. 414
• 1896 Wash. LEXIS 12

Syllabus

<p>DISMISSAL OP ACTION — LIMITATION OP ACTIONS — OBJECTION NOT RAISED BELOW — TAX DEEDS — CONCLUSIVENESS — NECESSITY OP NOTICE TO LAND OWNER — RETROSPECTIVE STATUTE — CONSTITUTIONAL LAW.</p> <p>A motion by plaintiff to dismiss his complaint at his own costs comes too late, when not made until the court has filed a written Opinion announcing his findings and conclusions and directing the entry of a decree in accordance therewith.</p> <p>The defense that the statute of limitations has run against plaintiff’s cause of action cannot be raised on appeal, when not raised in the court below by demurrer or answer.</p> <p>Laws 188 .-86, p. 92, providing that no holder or owner of a tax certificate shall be entitled to a deed of the lands purchased at tax sale, unless he shall have given notice of his application for deed at least sixty days prior to the expiration of the three years allowed the owner for redemption, applies to tax certificates of sale issued prior to the taking effect of the act.</p> <p>The fact that a statute is so far retrospective as to be applicable to certificates already issued for tax sales does not put it in conflict with the federal constitution which provides that no state shall pass any law impairing the obligations of contracts.</p> <p>Code 1881, § 2937, making a tax deed conclusive evidence of the regularity of all other proceedings from the assessment by the assessor to the execution of the deed, does not make such deed conclusive evidence that the holder had complied with the provisions of a later statute requiring notice to the owner or occupant of the land by the holder of the tax certificate thereon that application for a tax deed would be made at the expiration of the period allowed for redemption.</p>