Spokane Falls & Northern Railway Co. v. Abitz

Citations

• 38 Wash. 8
• 80 P. 192
• 1905 Wash. LEXIS 1106

Syllabus

<p>Taxation—Action to Foreclose County Delinquency Certificate—Summons by Publication—Owner not Named Although Known—Listed in Name of Wrong Person—Proceeding in Rem. In a general proceeding to .foreclose county delinquency certificates, which named one C as the owner of a specified tract of land, the same having been assessed to' C on the treasurer’s rolls at the time the certificate was issued, a summons by publication to each and every person named in the list as owner and to each and every person, known or unknown,* if any, having any right to the premises, is sufficient notice to the owner of the tract, to whom it was assessed at the time of the commencement of the suit, although such owner was not unknown and had no notice of the suit, and although C was never owner of the lots; in view of Laws 1901, p. 385, providing for notice exclusively by publication; and inasmuch as the proceeding is in rem, and owners are bound to take notice of the tax, and the provisions of the statute relating to the listing of the property to the owners are directory and not mandatory.</p>