43 Wash. 362 | Wash. | 1906
This is an action of foreclosure for delinquent taxes, brought by an individual certificate holder. The
It is averred that the property in question was included within the corporate limits of the- city of Tacoma prior td the time when the taxes here sought to- be enforced were levied and assessed; but that, at the time the city limits- were extended so as to include this property, the city was indebted approximately $1,000,000 on account of expenses incurred while said property was without the city limits; that notwithstanding such facts- the taxing officers in assessing the taxes here sought to be- enforced, charged against said property not only the current expense and indebtedness incurred while the property was within the city, but also- charged it with indebtedness incurred prior to the extension of the city’s limits, .and are seeking to- collect it herein. The answer is very long, but other matters alleged wei believe need not be here stated. In so- far as they may become material to the determination of the case-, reference may be hereinafter made to them. The
It- is first argued that the certificate was issued without authority, and that it is insufficient in form. Respondent insists that there was no objection to the introduction of the certificate. It is true no specific objection appears in the record; but from a stipulation as to certain facts appearing in the record immediately after the introduction of the certificate, we think it is apparent that such facts were intended as objections to- the competency of the certificate. By the terms of the stipulation, it. appears that the taxes upon the property for the years 1893, 1894, and 1895 were unpaid, and no certificate of delinquency having been issued to an individual, the county treasurer issued to the county a general certificate in book foam as to all -lands in the county on which the taxes for 1895 and prior years had not been paid. In December, 1901, this certificate book was filed with the clerk of the superior court, and the treasurer thereupon brought an action in the name, of the county to foreclose the several tax liens embraced in said general certificate, including the lien upon the lots involved in this suit. The appellants here were defendants in that action, and answered therein. The said action and defense thereto were pending and undetermined at the time of the issuance of the certificate sought to be foreclosed in this suit, and the county dismissed said suit so far as it affected the property of appellants herein. The. new certificate issued to respondent was for the taxes of 1897, and indorsed thereon was the following:
“Certificate of Delinquency for years 1893 to 1895 issued to Pierce County, Washington, on June 1st, 1900, for the sum of- 135.05 dollars included in this certificate and redeemed thereby.”
Respondent paid the amount above mentioned for the taxes of prior years. It is contended that the treasurer had na power to thus receive the former taxes and invest respondent with the lien therefor by the new certificate. There can be
It is next contended that the land was excessively overvalued, and that the valuation was unequal as compared with other lands. As hearing upon the matter of unequal valuation, we find the following stiptolation in the statement of facts:
“It is further agreed that the several lots here involved were assessed in each of the several years mentioned upon the same basis and equally with other lots of like character ini their immediate vicinity in said city.”
Considering the above stipulation, we think there was not sufficient evidence to> justify a finding that this property was
It is next urged that the judgment is erroneous for the reason that it requires the enforcement of a tax upon appellants’ 'property for obligations incurred before this property was included within the corporate limits of the- city.
“That during the years 1892 to 1897, inclusive, the taxes were levied without regard to the old and the new limits of the city of Tacoma and the same rate was levied upon both districts of said city.”
The rates of levies which were extended over both districts for said years are set forth, and it was also testified that the taxes for said years against the property involved in this suit included interest upon the indebtedness of the city incurred before the property was included within the city limits. There is neither need of argument nor of citation of authority to show that at least that portion of the tax cannot be enforced.
Appellants cite the following authorities in support of their contention that when illegal taxes are commingled with those which are properly chargeable, the entire tax fails; Black, Tax Titles (2d ed.), § 230; Green v. McGrew (Ind. App.), 72 N. E. 1049; White v. Gove, 183 Mass. 333; 67. N. E. 359; Kirker v. Daniels, 73 Ark. 263, 83 S. W. 912. An examination of the above decided cases, however, shows that they relate toi completed tax sales, and they hold that the inclusión of illegal taxes will invalidate the sala In the case at bar, however, there has been no sale, and the pending case is for the purpose of affording an opportunity for judicial inquiry as to the proper amount that may be enforced against the property. If illegal taxes should be so inseparably commingled with lawful taxes that the latter could not be separated with accuracy from the former, it would probably follow that the entire tax would have tO' fail. It is not, however, shown that such is true in the case at bar. We apprehend the records of the city and the tax records will disclose the amount of the illegal levies. We find no evidence in the record upon that subject. It is manifest, however, that appellants’ property should be charged with its share of lawful taxes, if the amount can be ascertained. The total amount of
Mount, O. J., Dunbar, Crow, Fullerton, Root, and Rudkin, JJ., concur.