Jefferson County v. Trumbull

Citations

• 34 Wash. 276
• 75 P. 876
• 1904 Wash. LEXIS 348

Syllabus

<p>Taxation — Foreclosure of County Delinquency Certificates —Summons—Sufficiency. Where a summons in a general tax foreclosure states that the names of the reputed owners precede the description of the 'land, and that it was assessed to them, and the property is described, it sufficiently appears that the names where known were those given, and also what lands were sought to he subjected to the lien for taxes, and a motion to quash the summons is properly overruled.</p> <p>Appeal — Review—Harmless Error on Admission of Evidence. In an action triable de novo on appeal, error cannot be predicated on tbe admission of incompetent evidence.</p> <p>Taxation — Foreclosure of Lien\\ — Delinquency Certificate Books — Competency When Offered En Masse. An objection that tax certificate hooks are incompetent does not raise the point that they related to much other property and were offered en masse without reference to any particular page or entry; and in the absence of any demand for particularization their admission is not error.</p> <p>Same — Books Certified by Successor of Officer. Certificate books in the possession of the county treasurer may be certified to by the successor in office of the treasurer who issued them.</p> <p>Same — Date of Issuance of Certificates — Identity of Books How Shown. Tax certificate hooks are competent when it appears from the certificate of the proper officer that the certificates of delinquency therein were issued by the proper officer after four years from the date of delinquency, and where the identity of the books as intended certificates of delinquency further appears from the pages of the books, which were filed with the clerk of the superior court prior to the application for judgment and the issuance of judgment thereon.</p> <p>Same — Certificates of Delinquency in Book Form. Tax certificate books are not incompetent because the law at the time did not expressly authorize their issuance in book form.</p> <p>Same — Foreclosure of Lien