J. K. Lumber Co. v. Ash

Citations

• 104 Wash. 388
• 176 P. 550
• 1918 Wash. LEXIS 1262

Syllabus

<p>Taxation (75) — Assessment in Wrong Name — Notice to Owner. An assessment of personal property in the wrong name does not invalidate the tax, where the owner knew thereof and had been doing business and paying taxes in such name.</p> <p>Same (131) — Sale op Personalty- — Notice. A personal property assessment and tax sale of a logging company’s “railroad” and equipment is not void as embracing real estate, where the railrpad referred to was upon leased land.</p> <p>Same (131) — Personalty—Distraint—Possession. To distrain for personal property taxes upon a railroad some miles in length, locomotives, cars, cable and equipment at different places, the sheriff need not, under Rem. Code, § 9223a, take physical possession, or do more than examine the property and give and post the legal notices.</p> <p>Same (131) — Sale op Personalty — Inadequacy op Price. Inadequacy of price is not ground for setting aside a regular sale of personal property for delinquent taxes.</p> <p>Same (131)- — Sale op Personalty — In Parcels — Presence op Property. A sale of the personal property of a logging company consisting of a railroad, locomotives, cars, and equipment at different places is not void because not made in parcels and because it was not exhibited to purchasers, where bids in parcels were called for and none received, and where there was no one place where it could all have been collected for exhibition with any likelihood of attracting more bidders.</p>