Vietzen v. Otis

Citations

• 63 Wash. 411
• 115 P. 858
• 1911 Wash. LEXIS 1217

Syllabus

<p>Taxation — Payment — Equitable Lien fob Payment. Where taxes are compromised by one claiming ownership of the land of another, his equitable lien therefor is limited to the sum actually paid, and cannot be extended to cover the original tax or services in making the payment.</p> <p>Taxation — Recovery of Taxes Paid — Interest. Rem. & Bal. Code, § 9233,, providing that the occupant or tenant or any other person paying taxes on real estate which ought to have been paid by the owner, lessor or party in interest, may recover the same, with interest at ten per cent, has no application to payments by parties claiming to own the land and making payment for themselves; since the statute was intended to protect parties who pay taxes for the use of other persons, and the rule of ejusdem. generis applies in the construction of the words “any other person.”</p>