Pierce County v. Merrill

Citations

• 19 Wash. 175
• 52 P. 854
• 1898 Wash. LEXIS 345

Syllabus

<p>TAXATION — ACTION TO ENFORCE — WHEN ACCRUES — STATUTORY REMEDY.</p> <p>The right of action for the collection of a tax does not accrue at the date the lien attaches, but from the date of delinquency.</p> <p>An action will not lie for the collection of a tax on personal property, when the statute gives the treasurer the exclusive right to enforce the collection of the tax by distraint 'and sale of the property taxed</p> <p>Courts of equity have no jurisdiction to collect taxes or to appoint a receiver for that purpose.</p>