Taylor v. Huntington

Citations

• 34 Wash. 455
• 75 P. 1104
• 1904 Wash. LEXIS 372

Syllabus

<p>Courts — Jurisdiction—Taxation—Special Proceedings to Enforce Lien — Presumptions in Aid of Jurisdiction — Vacation of Judgments. Where special and summary powers are conferred upon courts of general jurisdiction for the enforcement of tax liens, the judgment therein imports the same verity, and raises the same presumption as to the facts essential to jurisdiction, as in the case of judgments in the ordinary course of the common law by a court of general jurisdiction, there being no valid reason for any distinction, under our constitutional provisions respecting the jurisdiction of superior courts; and such a judgment will not be vacated because all the steps conferring jurisdiction do not appear in the record.</p> <p>Taxation — Proceedings to Enforce — What Law Governs. Proceedings to enforce a tax need only conform to the law in force at the time of the commencement of the action.</p>