53 Wash. 483 | Wash. | 1909
This action was begun by plaintiff to quiet title to certain real property in the city of Seattle, Washington, alleged to have been acquired by his grantor
Error is assigned as follows: That the court erred in overruling appellant’s demurrer to the amended answer and cross-complaint; that the court erred in holding the oral statement of the county treasurer to the effect that no taxes were due was equivalent in law to a payment of the taxes, and that the court erred iu giving judgment without first requiring respondents to pay to appellant the amount paid out by him and his grantor with interest and costs. The first two assignments of error may be disposed of by a reference
“The property holder made an effort in good faith to pay all taxes upon the property long before there was any delinquency., and was clearly prevented from doing so by the mistake or fault of the officer charged with the duty to collect the taxes. . . . Such an effort by the property owner to pay taxes is the legal equivalent of payment, in so far as to discharge the lien and bar a sale for nonpayment.”
This decision followed the case of Bullock v. Wallace, 47 Wash. 690, 92 Pac. 675, wherein the court quoted with approval from 27 Am. & Eng. Ency. Law (2d ed.), p. 775," as follows:
“If the owner of land, or a party having an interest therein, in good faith a.pplies to the proper officer for the purpose of paying the tax thereon, and payment is prevented by the mistake or fault of such officer, . . . the attempt to pay is considered, in most jurisdictions, as the legal equivalent of payment in so far as to discharge the Ken and bar a sale for nonpayment.”
Reference to the judgment of the court discloses 'the fact that the amount found to have been paid out by appellant and his grantor had been paid into court prior to the entry of judgment. It follows that there is no merit in this assignment.
The judgment is affirmed.
Rudkin, C. J., Fullerton, Gose, and Morris, JJ., concur.