Johnston v. Whatcom County

Citations

• 27 Wash. 95
• 67 P. 569
• 1902 Wash. LEXIS 366

Syllabus

<p>TAXATION-MERCHANDISE-REMOVAL FROM ONE COUNTY TO ANOTHER.</p> <p>One whose personal property has been listed and made liable to assessment for taxation in one county with reference to its valuation on the first day of March, as provided by Laws 1897, p 136, §§ 1, 6, cannot be made liable to a second tax on a portion of said property by its removal to another county temporarily for purposes of sale, under the provisions of Laws 1899, p. 295, which declares that whenever any person shall, subsequent to the first day of March of any year, bring into any county any stock of goods to be sold in a place of business temporarily occupied for their sale, the owner or person in charge of said goods shall immediately notify the county assessor, who shall at once proceed to value the said stock of goods at its true value, for which tnere shall be paid a tax at the rate assessed, ¿or state, county and local purposes in the taxing district in the year then current, since the evident intent of the legislature was to make the latter provision applicable only to non-residenc merchants, who should temporarily do business within the state.</p>