Spokane Terminal Co. v. Stanford

Citations

• 44 Wash. 45
• 87 P. 37
• 1906 Wash. LEXIS 785

Syllabus

<p>Taxation — Tax Deed — Validity in Absence of Seal of County Treasures — Evidence—Admissibility. The failure of the legislature to provide an official seal for county treasurers does not invalidate a tax deed executed to a purchaser under the provisions of § 103 of the Revenue Act of 1897 as amended by § 18 of the act of 1899, providing that on the sale of lands for taxes the county treasurer shall execute to the purchaser a tax deed, and such deed made by him, under the official seal of his office, shall be recorded in the same manner as other conveyances; since the requirement of a seal should be construed as surplusage and not mandatory, nor is such a deed inadmissible as prima facie evidence in any controversy or suit in relation to the right of the purchaser, his heirs or assigns, to the real estate conveyed, as provided by Laws 1897, p. 190, § 14.</p> <p>Same — Curative Acts. The legislature has power, after the execution by a county treasurer of a tax deed, to cure any defect by reason of the fact that at the date of its execution there was no statute providing for the official seal of the treasurer required by the law to be used in executing the deed.</p> <p>Taxation — Statutory Provisions — Construction. The old rule of strict construction of statutes relating to the assessment and collection of taxes is modified, and they should receive a fair construction to effect their purpose.</p>