Stockand v. Hall

Citations

• 54 Wash. 106
• 102 P. 1037
• 1909 Wash. LEXIS 951

Syllabus

<p>Taxation — Deed—Failure to Describe Property — Ejectment—Plaintiff’s Title. As plaintiffs in ejectment relying on a tax title must recover on the strength of their own title, their actions must fail where the proof shows that the tax deed as filed with the county auditor and adopted as part of the records in his office did not include, or in any manner refer to, the premises in controversy, a description of which was interlined by some unknown person subsequent to its execution and filing.</p> <p>Alteration of Instruments — Time of — Presumptions. Proof that the interlineation in the public record of a tax deed was made subsequently, overcomes the presumption that it was made before execution.</p> <p>Same — Public Records — Correction—Burden of Proof. There is no presumption that an interlineation in a public record of a tax deed was made by the officer having custody of the record, and the burden of proof would be upon the party relying thereon» to show that any correction made was authorized.</p> <p>Taxation — Redemption—Tender of Tax — Waiver. Taxes may be redeemed at any time before a valid tax deed is issued, and insufficiency of the tender therefor is immaterial where the tax title holder refused to consider a tender unless another outside claim was also paid.</p>