Percival v. County of Thurston

Citations

• 14 Wash. 586
• 45 P. 159
• 1896 Wash. LEXIS 415

Syllabus

<p>TAXATION — PERSONAL PROPERTY — IMPROVEMENTS ON PUBLIC LANDS.</p> <p>Taxes on personal property are not within the contemplation of Laws 1895, p. 67, remitting penalty and interest on taxes due in 1893 and 1894.</p> <p>The improvements contemplated by Laws 1893, p. 323, § 3, providing that personal property for the purposes of taxation shall he construed to include all improvements on land, the fee of which is still vested in the United States or the State of Washington, include improvements upon lands, the title to which can never he acquired by the parties making the improvements.</p>