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· 2/15/1897

Olympia Water Works v. Gelbach

Citations

  • 16 Wash. 482
  • 48 P. 251
  • 1897 Wash. LEXIS 348

Syllabus

<p>TAXATION — FRAUD ULENT EQUALIZATION — INJUNCTION — PLEADING — DEMURRER.</p> <p>The action of a board of equalization in raising the assessment of personal property beyond what the evidence of the owner, upon a hearing before them, showed it to he worth, is not such fraud as will warrant injunctive relief through the courts, when it appears there was no intent to defraud on the part of the hoard, and that they were vested with the power and duty of placing such a value upon the property as they believed to he its just and true value.</p> <p>A general allegation of fraud in a complaint is not admitted by a demurrer thereto, when the complaint itself, taken as a whole, negatives the idea of fraud.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “[I]t is the duty of the court to interpret laws and not to make them, and we are to make no subtraction or addition to the meaning of a statute.”
  • \[T]he primary rule of construction is to ascertain and give effect to that intent.\

Source: CourtListener parenthetical corpus (CC0).

Judges: Dunbar, Scott

Read full opinion on CourtListener

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