North Western Lumber Co. v. Chehalis County

Citations

• 24 Wash. 626
• 64 P. 787
• 1901 Wash. LEXIS 582

Syllabus

<p>TAXATION-ILLEGAL ASSESSMENT-REMEDY BY INJUNCTION.</p> <p>The courts of this state have power by injunction to restrain the enforcement of an illegal tax upon real property and to remove the apparent lien created by the invalid levy.</p> <p>SAME-PLACE OF TAXATION-PERSONAL PROPERTY OF CORPORATION.</p> <p>Section 9 of the act of March 15, 1893 (Laws 1893, p. 327), which provides that personal property pertaining to the business of a manufacturer shall be listed in the town or place where his business is carried on, must be construed in connection with other sections of the same act which require corporeal personal property to be assessed in the school district and road district in which it is actually situated at the time the assessment is made, and hence a milling corporation which has its office and part of its personal property within the corporate boundaries of a town cannot be assessed for municipal taxation upon its corporeal personal property which is situated just beyond the corporate limits of the municipality.</p>