Lewiston Water & Power Co. v. County of Asotin

Citations

• 24 Wash. 371
• 64 P. 544
• 1901 Wash. LEXIS 542

Syllabus

<p>TAXATION-ENJOINING VOID TAX-JURISDICTION.</p> <p>The superior court has jurisdiction of an action instituted to enjoin the collection of an illegal and void tax, and tbe property owner is not confined to proceedings before the board of equalization or appeal therefrom.</p> <p>SAME-TENDER OE DUE TAX.</p> <p>Where an action is brought to enjoin the collection of a tax alleged to be void, no tender is necessary, under the terms of Bal-. Code, § 5678, which requires the payment or tender of what is justly due as a prerequisite to suit.</p> <p>SAME.</p> <p>Under th.e requirements of Bal. Code, §5678, it is sufficient to plead payment and tender of the taxes justly admitted to be due, without tendering such portion of the tax as is claimed to be illegal.</p> <p>SAME-COEPOBATE STOCK-DOUBLE TAXATION.</p> <p>The separate listing and taxation of the capital stock of a corporation and its real and personal property, where the capital stock is all invested in the real and personal property, is double taxation, and therefore illegal, in the absence of specific legislation authorizing it.</p> <p>SAME — PLEADING.</p> <p>In an action to enjoin the collection of taxes illegally assessed, an allegation in the complaint that the real and personal property of a corporation had been assessed; that at the same time its capital stock was listed and assessed; and that all the proceeds of the capital stock were invested in the real and personal property assessed, is a sufficient averment, as against a general demurrer, that all the capital stock is invested in said real and personal property.</p>