Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1902-01-31
ARE TAX TITLES COOD7
Interesting Question Raised by Well Known
Attorney.

AHE IAN IIII6S 1OOOf
Interesting Question Raised by Well Known
Attorney.
Attorney Geo. G. Israel recently re-
ceived a request from a client in
Southern California for All opinion as
to the value OF an investment in WASH
ington tax deeds in relation to their
validity. His reply being of general
interest is here reproduced:
Replying to your enquiry as to
whether in my opinion a tax deed to
lands in this State under our present
revenue system will pass good title to
a person purchasing and having a de-
linquent tax certificate for the taxes
of years prior to 1896, l am OF the
opinion that no title would pass under
such a deed and that any tax deed
that county treasurer could make
under such a foreclosure would be alb
solutely void.
"While l cannot prognosticate what
the decision of our Supreme Court
may be upon this question when it
reaches it, l am led to this opinion by
reasoning from principle and after
review OF the decisions of courts of last
resort when the question has been pre-
scented.
"Our revenue law provides in this
behalf-Section lib Act of 1897: The
deed 80 made by the county treasurer
under the official seal of his office
shall be recorded in the same manner
as other conveyances of real estate and
shall vest in the grantee his heirs and
assigns the absolute title of the prop
erty therein described
ut will be noticed that this law re.
quires the tax deed to be executed by
the Treasurer under the official seal Of
his Office. An examination OF the
statute laws of our State discovers the
fact that no provision has ever been
made for an official seal for county
Treasurers, and in fact such officer
has no official seal, hence the law pro-
vides the performance by that officer
of an impossibility in order to create a
title and make q deed comfortable to
the requirements OF the law.
"As tax titles are creatures purely
Of the statute law, and their validity
depends upon strict compliance with
law, in my opinion when the law d.
reefs the performance OF an impossi.
bility in the creation of such title
any attempted title made without
that performance must fail.
"This question has been settled by
the Supreme Court OF Nebraska, ap.
proved by the Supreme Court of the
United States and settled by analogy
in other States of the Union.
"In the case Of Cue vs.. Jones, 25
Neb., 634, decided in 1889 that court
uses this language:
"The Act OF 1861, under which the
deed was executed, provides at Section
80, such conveyance shall be executed
by the County Treasurer under his
hand and seal. Then follows the
statutory form of such deed. Under
its provisions it has been held by this
court in cases too numerous for cita.
ton, that q tax deed not executed by
the Treasurer under the seal OF his Of
fee is void
ut was found in this case by the
jury who tried it in the court below as
follows: we find that the tax deed
of June IL, 1871, executed by John
Cadmsn, County Treasurer, was not
sealed with his official seal nor did the
County Treasurer have an official
SEAL
at will be seen from the above
that the situation in Nebraska, in re-
lation to deed under the laws of that
State at the time referred to in the
courts decision and the present con-
dition of the laws requirements in
this State are identical, and it was
here held that the attempted tax deed
was nullity.
ain 1890 the same question reached
the Supreme Court OF the United
States on appeal from the Circuit
Court of the U. s., for the District OF
Neb., in the case of Deputron Va.
Young, and Chief Justice Fuller, in
delivering the opinion Of that court,
said: As to the tar deeds, it was
found that one was issued upon q sale |
made for the taxes for year when |
the lands were not assessed for taxes,
and that neither of them was sealed |
by the County Treasurer with his Off.
cial seal nor did the County Treasurer
have an official SEAL
The Chief Justice quotes from the
above opinion of the Nebraska Su-
preme Court and then concluded, no
title therefor was transmitted by these
deeds
/ therefore advise you that 40 an
investment tax certificates at present
in this State are not safe and that in
my opinion you could not acquire .
valid tax title under Them"
Respectfully submitted.