Williams v. Pittock

Citations

• 35 Wash. 271
• 77 P. 385
• 1904 Wash. LEXIS 444

Syllabus

<p>Taxation — Foreclosure oe Lien — Notice—Summons by Publication — Name oe Owner — Due Process oe Law. A summons by publication in a tax certificate foreclosure against nonresident owners need not name or be addressed to tbe real owner of the property, in order to constitute due process of law, and is sufficient under the statute if directed to the person in whose name the property was assessed, and to all persons, unknown, if any, having an interest in the property; since the proceeding is in rem, and the owner is bound to take notice of the tax and all steps towards its collection.</p> <p>Same — Requisites of Summons. The general statutes as to summons by publication are applicable to tax foreclosure proceedings under Laws,. 1901, p. 383, §1.</p> <p>Process — Summons—Date of First Publication. The requirement of rhe general statute that a summons for publication shall contain the date of the first publication is sufficiently eomplied with where immediately below the attorney’s signature the “Date of the first publication” is stated.</p> <p>Judgment — Vacation Within One Yeak — Good Cause to be Shown. Under Bal. Code, § 4880, a nonresident defendant, served by publication in a tax lien foreclosure, is not entitled to the vacation of the judgment, upon a tender of the tax and interest and application made within one year, but good cause therefor must be shown, and mere neglect to pay the taxes is not sufficient cause.</p>