The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1893-12-03
mn TAX TITLE CASE.
vners May Redeem City Prop
erty When Sold.
srcssIon By JUDGE LANGLEY.
a. CO. psaers . Prsifminsry Ds6sss
x1ha Collins suss for os0o, go
psnsxes for Ltbsl-Bisstss.

Jser Langley yesterday rendered . de-
80 adverse 10 the city on its motion to
ss1A a alternative writ OF mandamus
E1rkued by J. T. Hunt against the city
.1urer on May II In test case on the
- for the redemption Of property sold
- ~ taxes. The question involved 10
k1kss the law Of 1891. reducing the
- allowed for redemption from two to
-. ysar applies to property sold for city
zsne1. on which taxes became delinquent
- The Law of 1890. allowing two years,
81 sill In force. The motion to quash
= denied In the following decision,
SSifA. While not deciding the case on its
nrifa, makes plain many Of the points Of
~ involved:
This II . motion by respondent to
s.ash the alternative writ Of mandamus
ksa<d May IL. 1893, against Adoiph Krux.
~ treasurer of Seattle. bar by stipuia-
- Of counsel David e. Durie, his sue
nsos In Office, il substituted.
sThe writ recites reiatoT's supposed
nnse Of action and 10 10 the effect that ha
- tbs owner Of lot 6. block IL. in the city
q Seattle, which was subject 70 taxation
"a municipal purposes for the year 1890;
Ast said fos was duly taxed and that the
Mrs. thereon remaining unpaid on the
p dsy OF March. 1881, became delinouent
"a. - provided by the charter, were duly
advertised and on the 18th day OF July,
vi, the property vas sold to one H. G.
CoGssr for such delinquent tax, In.
nrtsf, penalties and costs a. were
/ sertiacats OF purchase was duly issued
| y the purchaser; that on the 18th day OF
November. 1892, and more than one year
tom the date OF sale, relator attempted to
ndessu said lot, procured from tho city
eomptroller q statement of the sum re.
CURED for such redemption, rendered the
smsuat TO the city treasurer and de-
handed Of him duplicate receipts there
/ ~. but that the treasurer rejected the
tnd4r. refused to issue such receipts and
6onied REALTORS right to redeem, where
/ upon reiator prays for peremptory man.
/ t6ts OF the court against the city treasurer,
/ Rquiring him 20 accept the sum of money
y rendered and 70 issue such receipts a.
wi sntitle him to perfect redemption Of
I'D lot.
sRsspondent,s motion to qussh Is based
#m three grounds:
@girst-Thst the facts recited In the al
hnatiys writ do not state Q cause OF &C.
| foD.
a6seond--Thst relasor has an adequate
nmedy ~ law.
~Third--That said II. c. Colysr IL .
necessary party to tho action.
these objections will 10 briefly con-
d3ered In their order.
Counsel for respondent admits that the
NJ mentioned was levied and became de-
liAqEsnt whilc the general revenue law Of
w. which allowed two years for redemp-
non. Was still in force, but claims that this
nj was repealed by the act Of March %.
1@i, BY which the right of redemption
Zuss limited 10 one year from date of sale;
lat the sale was made subject to the law
| II lsei, and therefore Is TO be governed by
j = provisions 20 far as the same are sppli-
nbls TO this case; that they are applicable
hcching REALTORS right to redeem, and
Aat the legal effect Of the repeal would be
blimit the right to one year, or cut 1t OF
&together-
Nelstor. on the other hand, insists that
~ Lag o. 1881 did not so far repeal that Of
| 10 40 to effect existing rights. and claims
net4fom the date the tax Tell delinquent
March ]. 1871. all proceedings relating
hereto should be had under the charter
/ nd laws then in force. and contends in
rgurnent for this construction of the re-
realing section OF the act OF March %,
J@l lie further urges that the latter act,
By the popularity Of its provisions, does
not and cannot be made to apply to the
charter system of taxation.
To understand the relation. II any. OF
slshsr act cited to the city system OF taxa
non we must look to the city charter
Isouching that subject This system II
iouBd in article o OF the charter. running
ifom sections Is to 80 inclusive, and en-
braces practically all the requirements Of
complete tax system. except that 10 no.
where purports TO fix time limit within
which the owner of property sold for taxes
By the city may redeem the same. Section
- OF the article reads ~ follows:
" Ia.
ysded. the assessment OF property taxsbls in the
ely tor municipal purposes, the equalization of
! assessments and collection Of taxes and The sale
g 81. pFaPs.sy 70. unpaid taxes ana the rsdsmp-
he same manner aud with like effect A. now or
= nay % provided hereafter by Law Tor the as
sssneat oil property, .equasisation OF assess
nent, lew, collection OF taxes and sale OF prop
sssy Tor unpaid taxes for state or county pur-
poses and redemption thereof. and all pro-
siuons OF law applicable TO such assessments,
s4as.issiion. levy. collection and sale for state
cad county purposes are hereby applied TO ana
ensi 10 TIE Lag governing such assessments,
eeuAilsstios. lasy. collection and sale for muni-
va purposes: and The respective officers oil
Ne eity shAll have process aud perform the
eams powers and duties in all matters concern
nc fsssnus and taxation Tor municipal par.
Ieses ~ ara or nay 10 By iaw conferred or inn
}sed upon county officers In matters concern
Nc revenue sad taxation for state aud county
i infer from the language of this sec
tes that. 30 far as the general laws en-
ertsd from time to time relating 20 taxa
son for state and county purposes should
y found applicable TO and in harmony
sish the spirit and scope Of the city sys-
Urn. they become the general rule on that
saelest, while the exception TO such rule
mast be found in the charter itself.
Therefore, 10 make the Law OF 1921
eesrase as a rule. both as 10 manner and
erset Of proceedings had relating to sales
q property for city taxes. IL must appear
tGst the charter proper Is silent on the
@efect, and that the legislative act can be
narrated on the charter without doing
Violence to the obvious meaning of the lat
~ instrument Can these pe done. and
tas the city proceeded as though they were
eaaes
"By both systems the taxes become q
nfa from the date al levy. BY the charter
sAses are made by the city treasurer on
faaliession of delinquency. By the law
1891 sales can only be made by order Of
sas eour; upon the foreclosure Of the tax
nes AFTER the manner provided By law for
sse iorcelosare Of real estate mortgages.
tse elect of a sale in either case would be
= invess the purchaser with thu lien Of
re city. or county or state.
The effect Of a redemption would he TO
essss the purchaser Of the lien 80 ae-
talret, So far as these effects are gov
s,asi hy charter We look to section - Of
Article o.
va eazg The certificate tcf purchased with
- soHHts auas,ar the lieu 81 tas city vests IN
- purchaser ana IL 10 only dtsested BY pay
- 10 aim, or 10 the city treasurer Toe bis uss.
- sSs rases sss rleaey and interest Al the rate
= = Ter CENT per sDnum theruon
vi! be seen that repayment with In
tea
Eet within what time this repayment
Naemptioa shall take place 90 - to d.
- TIE Ten, neither the charter nor the