State v. Frost

Citations

• 25 Wash. 134
• 64 P. 902
• 1901 Wash. LEXIS 372

Syllabus

<p>TAXATION-SCHOOL LANDS-CANCELLATION OF SALE-EIGHTS OF 6 STATE NOT DIVESTED BY TAX SALE.</p> <p>Under Laws 1893, p. 335, § 26, which provides that “property held under a contract for the purchase thereof, belonging to the state, county or municipality, and school and other state lands, shall be considered, for all purposes of taxation, as the property of the person so holding the same,” only the interest of the contractor for the purchase of state school lands, where the contract of sale has been subsequently canceled for non-payment of installments of purchase price due, can be charged with taxes; and the state’s right to the purchase price, or its right to forfeit the contract for non-payment thereof, cannot be divested by a tax' sale of such lands (Washington Iron Works Co. v. King County, 20 Wash. 150, distinguished).</p>