Tozer v. Skagit County

Citations

• 34 Wash. 147
• 75 P. 638
• 1904 Wash. LEXIS 326

Syllabus

<p>Taxation — Excessive Tax — Action to Recover — Payment When not Voluntary. The payment of an excessive tax upon real estate under protest, after tendering a sufficient sum, which the treasurer refused to receive, giving notice at the same time that nothing less than the total sum would be accepted, is not a voluntary payment, and the tax payer may recover the amount illegally exacted, especially in view of the present statute making the tax a lien, and postponing its enforcement for three years (Montgomery v. Cowlitz County, 14 Wash. 230, overruled) .</p>