Porter v. County of Yakima

Citations

• 77 Wash. 299
• 137 P. 466
• 1914 Wash. LEXIS 892

Syllabus

<p>Taxation- — Personal Property — Liability — Distraint. Under Rem. & Bal. Code, § 9235, making personal property taxes a lien upon all real and personal property of the owner, and Id., § 9223, providing for distraint for personal property taxes, upon all goods and chattels belonging to the person charged, personal property taxes are made the debt of the person assessed, and distraint is not limited to the property assessed.</p> <p>Taxation — Personal Property — Connected With a “Farm”— Situs for Taxation. Under Rem. & Bal. Code, §9125, providing that when the owner of live stock connected with a farm does not reside thereon, the stock shall be assessed in the county where the farm is situated, the word “farm” is used in a generic, rather than a restricted sense, and includes a ranch of grazing lands used exclusively for the raising of sheep; thus recognizing the equity of the home county to have the tax.</p>