Peacock Mill Co. v. Honeycutt

Citations

• 55 Wash. 18
• 103 P. 1112
• 1909 Wash. LEXIS 700

Syllabus

<p>Frauds, Statute of — Oral Sale of Personalty. A parol sale of wheat f. o. b. cars, under a general custom in 'the locality that- the title did not pass until delivery on board the cars, is within the statute of frauds.</p> <p>Taxation — Listing—Mistake—Evidence. The evidence of a mistake of fact in listing property for taxation must be clear, cogent, and convincing in order to overcome the presumption arising from the sworn detail sheet.</p> <p>Same — Mistake of Law — Belief — Bestraining Collection of Tax. Where wheat was orally purchased in February, but the title did not pass until it was delivered on March 7th, and the purchaser’s manager, without looking up the dates but knowing that the wheat was delivered after that date, listed the same for taxation as of March 1st, after the assessor informed him that the vendor refused to pay, his error was a mistake of law, and not of fact, which a court of equity cannot relieve, by restraining collection of the tax, in the absence of fraud or misrepresentation.</p>