Pickering v. Ball

Citations

• 19 Wash. 185
• 52 P. 1022
• 1898 Wash. LEXIS 347

Syllabus

<p>TAXES LEVIED UNDER UNCONSTITUTIONAL LAWS — VALIDITY — DELINQUENCY CERTIFICATES — INCLUSION OF PENALTIES.</p> <p>Dike and ditch taxes levied subsequent to the adoption of the state constitution by districts organized prior thereto are illegal and void, when the dike and drainage laws are in conflict with provisions of the constitution, since the effect of the adoption of the constitution was to abrogate and annul all territorial laws repugnant to it.</p> <p>Under Laws 1897, p. 181, § 94 (Bal. Code, § 1749), providing for the issuance of delinquency certificates upon payment of taxes and interest against delinquent property, the treasurer is authorized to include as a portion of the payment necessary to secure the delinquency certificate such penalties authorized by prior laws as have attached and become a part of the taxes.</p>