Kahn v. Thorpe

Citations

• 43 Wash. 463
• 86 P. 855
• 1906 Wash. LEXIS 729

Syllabus

<p>Taxation — Sale—Redemption. The statute does not permit a redemption from delinquent foreclosure sales after a deed is issued.</p> <p>Taxation — Action to Recover Land Sold — Pleading—Complaint —Sufficiency. Where, an action, in form a petition to vacate a judgment, is clearly one to remove a cloud from the title and to recover possession of lands sold for taxes, a demurrer to the complaint is properly sustained, where it is not shown that the lands were not taxable, or that the taxes were not due, or that the taxes, penalty and costs paid by the purchaser at the tax sale had been repaid or tendered; and this whether the action is in ejectment or to remove a cloud from .the title.</p> <p>Taxation — Excessive Tax — Objections—Estoppel. Where a tax payer had made no objection to a tax for six years, he cannot claim that the taxes are excessive because personal property was assessed at only fifty per cent of its value while the real estate was assessed in excess of its value.</p> <p>Taxation — Sale—Vacation—Tender of Tax. In a proceeding to vacate a tax judgment and sale where the land was subject to some taxes, the petitioner must allege the amount admitted to be due and a tender of the amount.</p> <p>Same — Vacation oe Sale — Grounds. The failure of an agent to pay the taxes of his nonresident principal is not a sufficient ground for setting aside a tax judgment and sale.</p> <p>Same — Foreclosure—Summons for Publication — Name of Owner. In a tax lien foreclosure, a summons for publication directed to “J. G. Thorpe” is sufficient where “Joseph G. Thorpe” was the nonresident owner to whom the land was assessed, and who was commonly known by the name of “J. G. Thorpe.”</p> <p>Same — Affidavit — Nonresidence — Notice to Put on Inquiry. Under the statute requiring an affidavit for the publication of a summons in a tax foreclosure to the effect that the residence of the defendant is not known to the affiant, a tax judgment and sale will not be set aside where the affid