Washington Timber & Loan Co. v. Smith

Citations

• 34 Wash. 625
• 76 P. 267
• 1904 Wash. LEXIS 394

Syllabus

<p>Taxation — Action to Foreclose County Delinquency Certificates — Description of Tracts — Sufficiency. In an action to foreclose the county’s lien for taxes under delinquency certificates, capital letters and figures standing alone may be used to describe the tracts, where they are abbreviations commonly understood in their relations to each other in the description of lands, in view of Bal. Code, § 1748, providing that letters and figures standing alone may be used to describe the tracts.</p> <p>Same — Variance. The use of the fractional in the summons is not a variance from the figure “4” in its algebraic exponent position elsewhere used in the proceedings to indicate subdivisions of a section, since both commonly indicate the same thing in descriptions.</p> <p>Same — Judgment—Certainty—Amount Indicated by Position ' of Figures in Columns. In a general proceeding to foreclose county delinquency tax certificates, the amount of the judgments may be shown by columns of figures, and a line drawn through the column may take the place of the decimal point, when the context shows that was the intention: and a tax lien judgment against many tracts of lands, in which the description of the tracts appears in one column, the amounts of the delinquent certificates in another, the 15 per cent interest in another, and the total amount of the judgments in another column, sufficiently designates the amounts of the judgments against the respective tracts of land in the corresponding or opposite columns.</p> <p>Same — Tax Certificates — Date of Issuance — Signature of Officer — Action When Not Premature. Where the county treasurer prepared certificate of delinquency books, computing interest to January 31, 1898, which were kept in his office and intended as certificates of delinquency as of that date, but which were not signed by him, and his successor in office, upon foreclosure on behalf of the county, adopted the certificates without computing the interest, making copies there