118 Wash. 117 | Wash. | 1921
Lead Opinion
— The appellant prosecuted an action which is reported in Spokane, Portland & Seattle R. Co. v. Franklin County, 106 Wash. 21,179 Pac. 113, against the respondents, seeking to have declared void the road tax levied against its property in road district No. 1,
Section 9219, Rem. & Bal. Code, provides for the method of the payment of taxes, in that taxpayers may pay one-half of their taxes on or before the 31st of May, and in that event the remaining one-half may be paid on or before the 30th of November, and provides further that there shall he an allowance of three per cent rebate to taxpayers who pay all of their taxes in one payment, on or before the 15th day of March. Sections 955 and 956, Rem. & Bal. Code, relate to the
Likewise the appellant is entitled to the three per cent discount for payment prior to March 15, for at
The lower court was in error in sustaining the demurrer. The judgment is reversed with instructions to overrule the same.
Fullerton, Main, and Holcomb, JJ., concur.
Dissenting Opinion
(dissenting in part) — I concur in reversal as to the twelve per cent interest, but believe credit should not be allowed for the three per cent. The former is a penalty, the latter is allowed in lieu of interest for the use of the money. The plaintiff has the use of the money — not the county.