J. W. Wheeler Co. v. Pates

Citations

• 43 Wash. 247
• 86 P. 625
• 1906 Wash. LEXIS 685

Syllabus

<p>Taxation — Purchaser at Void Sale — Lien for Subsequent Taxes. Purchasers at a void tax foreclosure sale, who in good faith pay subsequent taxes in the belief that they have title, are not mere volunteers but are entitled to a lien for the amount of the taxes paid, although meantime the title was attacked and litigation was waged in good faith.</p> <p>Same — Transfer of Tax Title — Right to Recover Taxes Paid by Grantor. Upon the transfer of a void tax title, the payment in good faith of subsequent taxes by any of the grantors inures to the benefit of grantees for a valuable consideration, entitling the last grantee to a lien for all such taxes paid.</p> <p>Same — Interest. The holders of a void tax title who acquire a lien for subsequent taxes, paid by them in good faith, are not entitled to the statutory interest charge of fifteen per cent, but can recover interest at the legal rate only, from the time the payments were made until tender.</p> <p>Costs — On Appeal — Reduction of Judgment. Upon the affirmance of a judgment, except a reduction in a substantial amount (thirty dollars), the appellants are entitled to their costs on appeal.</p>