Old Republic Mining Co. v. Ferry County

Citations

• 69 Wash. 600
• 125 P. 1018
• 1912 Wash. LEXIS 961

Syllabus

<p>Taxation—Foreclosure — Sale—Notice — Description op Property—Mining Claims. Upon a collateral attack of a tax foreclosure sale of mining claims, a notice of sale describing the claims as the R. lode and the C. lode, with the number of acres in each, when the government patents named them as the R. lode and the C. “Fraction,” is sufficient, in the absence of a showing that the claims could not be found from the description given.</p> <p>Taxation—Foreclosure Proceedings—Presumptions. The presumption being in favor of the regularity of tax proceedings, an assessment of two mining claims in solido instead of in parcels, as required by law, will not be found from the mere fact that the certificate of delinquency was for the total amount.</p> <p>Process—Summons by Publication—Form—Substantial Compliance. A summons for publication requiring the defendant to appear within sixty days after a specified date, is substantially in the form prescribed by Bal. Code, § 4878, which requires appearance to be within “sixty days after the date of the first publication of this summons, to-wit, within sixty days after.....day of.........;” the omission of reference to the first publication being immaterial where the date thereof itself is given.</p> <p>Same—Notice—Proop. Proof that a notice of a tax sale was duly given as required by law may be shown by recitals in the county treasurer’s return of the sale.</p> <p>Same—Foreclosure Proceedings—Collateral Attack—Deed— Evidence op Regularity. In a collateral attack upon a tax foreclosure sale, the deed is conclusive of the regularity of the proceedings as against mere omissions in the recitals contained in the record, in view of the statute making the deed prima facie evidence that the sale was conducted in the manner required by law.</p> <p>Same—Action to Set Aside—Conditions Precedent—Tender op Tax—Waiver. A tender of taxes, made by statute a prerequisite to a suit to set aside a tax sale, cannot be excused by an allegation that the co