Puget Sound National Bank v. Biswanger

Citations

• 59 Wash. 134
• 109 P. 327
• 1910 Wash. LEXIS 1147

Syllabus

<p>Taxation — Tax Title — Vacation—Payment oe Tax — Omission oe Taxing Oeeicer. A tax foreclosure and deed is void where the owners, in an honest attempt to pay the taxes, delivered to the county treasurer a list of the property and blank checks with authority to fill in the same for the amount, and through an error of the treasurer, not known to the owners, taxes on part of the property were not paid.</p> <p>Same — Tax Receipt. In such a case actual payment is made, and the tax receipt given is only evidence of payment and is immaterial.</p> <p>Same. Where taxes on part of the lands had in past years been paid by a lessee in possession, and the owner gave the county treasurer sufficient to pay all the-taxes, he is not bound to notice an obscure annotation in the tax receipt stating, “less pt. to O. I. Co.,” as disclosing the mistake of the county treasurer in excepting part of the lands.</p> <p>Taxation — Action to Set Aside Tax Title — Pleading—Amendment — Waiver. In an action to set aside a tax title, it is not an abuse of discretion to allow a complaint alleging excusable neglect in paying tbe taxes to be amended to allege payment and a mistake -of tbe county treasurer, where no application for a continuance was made.</p>