Mills v. County of Thurston

Citations

• 16 Wash. 378
• 47 P. 759
• 1897 Wash. LEXIS 329

Syllabus

<p>TAXATION — LIEN UPON PERSONAL PROPERTY — TRANSFER OF TITLE — RIGHT TO ENFORCE PAYMENT BY DISTRAINT — CONSTRUCTION OF STATUTES.</p> <p>Under Laws 1895, p. 520, § 21, providing for a tax lien upon personal property, the lien continues and follows the property if it remains in the county, although title thereto may have been transferred to another owner.</p> <p>The purchaser of a stock of goods upon which there is a tax lien, who mixes therewith other goods subsequently purchased in such a manner that the portion subject to lien cannot be segregated, thereby subjects the whole stock to the satisfaction of the tax lien.</p> <p>Revenue laws should receive a fair and liberal construction so as to effect the end for which they were intended; and one part should not be given a construction that nullifies another, if it is possible to construe the different provisions together.</p> <p>Laws 1895, p. 514, § 15 providing for the distraint of goods and chattels belonging to the person charged with delinquent personal property taxes, if found within the county, authorizes, when construed with other provisions of the revenue law, the right of distraint against another to whom the possession and title of such goods have passed subject to the tax lien.</p>