The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1903-08-04
TAX TITLES
OPINION
By the Supreme Court
Of This State.
FORECLOSURE OF TAX Liens
Ruling in Thurston County Case That
Applies to All Other
Counties.

Olympia.-In an opinoin handed
down and written by Chief Justice
Mark Fullerton, the supreme court
has established a broad principle rel
ative to the foreclosure of tax liens,
thereby removing the cloud which
seems to have enveloped the validity
Of tax title in this state. "On the
plainest principle of equality and JUS
lice, the courts ought to insist that a
showing of injury incapable of being
corrected be made before a tax is de-
clared Void is the principle enun-
cIated in summing up the decision.
The opinion is given in the Thurs
ton county case of Stella E. Smith, re-
spondent, VS.. w. F. Newell ct al, de-
PENDANTS, and David Mitchell and wife,
appellants.
In the year 1893 and 1894, block 90,
of Sylvester's plat Of Olympia, was
owned by one person and was assess
| ed for each of those years at valua-
| ton exceeding $4,000. On November
| 10, 1900, the taxes On the block re
manned unpaid, and the respondent
| applied to the county treasurer for a
| certificate Of delinquency for taxes due
| on the east half Of the block. That
! part had at time become the proper
~ of Dr. David Mitchell The county
treasurer, on respondents application
equally divided the tax levied against
the entire block, and issued the GER
tifcate for the east half but failed tC
notify by registered mail the several
owners interested. Later Mrs Smith
the respondent, commenced this &C
ton to foreclOse on the certificate OF
delinquency. The appellants contest
ed, questioning the suficiency of the
procedure, as well as the right, but
the respondent secured a judgment
In the appeal of the supreme court
the sufficiency of the summons and
also the verification of the complaint
were attacked. The supreme court
holds that even if the objections were
we'll taken, it is not available in such
case, as the merits of the cOntrOver
sy are not affected.
The principal contention was that
the certificate of delinquency sought
to be foreclosed was void through
failure of the county treasurer to no
tify the parties interested by regis
tered letter But the court points
out that the same law that makes
such notice necessary gives the courts
power to correct just such omissions
No injury was done the appellant by
any irregularities, and the court re
fused to act on any Of the technical
ties. In summing up the case, the
opinion announces the following doe
trine, which is bound to only add tC
the force of tax titles, but to lesser
as well the disposition to wait fol-
some other person to pay the taxes
and then come in and claim that they
have been paid:
Takes Broad Ground.
But why may not the proceedings
be sustained on broader grounds? The
state has power to levy the tax orig
inally, and power to more specifically
appOrtiOn it after it was levied. By
its final action it has charged the land
with no more than its just share OF
public tax. 1t has violated no con
stitutiOnal right Of appellants. Be
fore declaring the lien Of the tax ir
revocable it has given them their dag
in court, where they had the oppOr
tunity to dispute every question go
ing to the right and power of the
state to charge the property with the
tax Despite this opportunity. it has
not been shown that the property has
been charged with single dollar that
it ought not in justice and right tC
be charged with. Surely where these
conditions appear, the courts ought