26 Wash. 474 | Wash. | 1901
The opinion of the court -was delivered by
This action was brought to recover the purchase price of two certificates -of sale of real estate issued by the defendant city upon sales for delinquent
The questions presented here depend entirely upon the construction of the ordinance above referred to, which was in force at the time the certificates were purchased by plaintiff, and which is as follows:
“Ordinance Ho. 781.
“An ordinance for the cancellation of illegally or irregularly issued certificates of sales upon unpaid and delinquent municipal taxes and on streets and sewer assessments, and prescribing the manner of refunding the money paid for such certificates and the interest thereon.
“Be it ordained by the city of Tacoma:
“Section 1. That all certificates of sale regularly issued from the city of Tacoma by the officer authorized so to do, to the -purchaser at sales for delinquent and unpaid municipal taxes or afterwards transferred by the city to other parties, where the city was the purchaser at such sales, and that shall have been illegally or erroneously issued, or issued on property for a double assessment, on. a mis-description or on city, school, church or otherwise exempt property, shall be declared as illegal and erron*476 eously issued certificates of sales under the operation of this ordinance.
“Sec. 2. All certificates of sales issued by the city of Tacoma and by the proper officer of the city to purchasers at sale for unpaid and delinquent street or sewer assessments or certificates of sale afterward transferred to other parties, where the city became the purchaser at those sales, shall, where such street or sewer assessments have been declared illegal by any court in the meaning of this ordinance, be declared illegal or erroneously issued certificates of sale.
“Sec. 3. All certificates of sale as described in sections 1 and 2 of this ordinance heretofore or hereafter issued by the city of Tacoma shall immediately upon coming under the operation of the ordinance be canceled by the city, and the holder of such certificates of sale if other than the city shall receive the original amount paid by him, together with 10 per cent, interest per annum from the date of sale until such a cancellation takes place in accordance with this ordinance.
“Sec. 4. The city comptroller shall, when such error is discovered as would place the certificate of sale under the operation of this ordinance, cause a notice to be given to the holder of such certificate, where known, calling for such certificate of sale, for the purpose of cancellation, and notifying the holder thereof that unless such certificates of sale are surrendered to the city on or before ten days from date of such notice, all interest will cease.
“Sec. 5. When certificates of sale are canceled in accordance with this ordinance, a warrant shall be drawn on the general fund for the amount of such certificate of sale and the interest as hereinbefore set forth, and delivered to the person presenting such certificate for cancellation.
. “Approved Jan. 11, 1893.”
[Respondent contends that only two classes of illegal or erroneously issued certificates are declared such under the ordinance, viz.: (1) Certificates issued on property for a double assessment on misdescription; (2) on city, school,
“That said assessor did not fix a true valuation upon the property described in said certificate, but, on the contrary, for the purpose of increasing the debt limit of said city to a false and excessive amount, in order that certain bonds and warrants might be issued with an appearance of legality, which could not have been issued without disclosing their invalidity, if said property and other property in said city had been assessed at its true valuation, said assessor intentionally, arbitrarily, maliciously, and fraudulently placed a valuation upon said property at least four times as much as its true value.”
This is a distinct allegation that the officer whose duty it was to make the assessment not only disregarded his duty to assess the property, according to its value, but fraudulently placed a valuation thereon largely in excess of its' true value. This court has repeatedly held that,
2. The complaint shows upon its face that the certificates mentioned were purchased by plaintiff of said city more than six years prior to the time this action was begun, so that, if the statute of limitations began to run against the claim at the time the certificates were purchased by plaintiff, this action was barred when brought. ' The pertinent inquiry, - then, is, when did the statute begin to run? This question, too, as we view it,, depends upon the ordinance above quoted. Section 3 provides that the certificate of sale shall, immediately, upon coming under the operation of the ordinance, he canceled by the city, and the holder shall receive from the city the original amount paid by him, together with interest at the rate of 10 per cent, per annum from the date of sale. Section 4 provides that the city comptroller shall, when such error is discovered as would place the certificate
“It is a question of the intention of the parties. If the language and circumstances connected with the subject-matter contemplate a matured obligation, the statute runs; if a future maturity, the statute does not run until such maturity.”
Clearly, the language and circumstances here indicate a future maturity. The language is:
“The city comptroller shall, when such error is discovered, . . . cause notice to he given to the holder . . . calling for such certificate . . . for cancellation.”
The holder of such certificate has a right to rely upon the officer to perform his duty under the law. It is thus within the power of the city to put the statute running upon discovery. It is within the power of the holder of any such certificate to collect the amount paid therefor, after giving notice to the city of said discovery. In the case of Rork v. Commissioners, 46 Kan. 175 (26 Pac. 391), cited and relied upon by respondent, there was no obligation on the part of the county clerk or board of county commissioners to notify the holders of certificates of the discovery of the errors or irregularities, or to call the certificates for cancellation; and the court there held
The cause will therefore be reversed, with instructions to the lower court to overrule the demurrer.
Reavis, C. J., and Dunbar, Fullerton, White, Anders and Hadley, JJ., concur.