Court Opinion

ID: 3997178
Source: CourtListenerOpinion
Date Created: 2016-07-06 10:55:07.946873+00
Date Added: 2024-06-11T07:44:29.599377
License: Public Domain

It seems clear to me that, under our statutes, all necessary legal steps for the distraint and sale were taken, under the decisions cited in the prevailing opinion, including Wilberg v.Yakima County, 132 Wn. 219, 231 P. 931, 41 A.L.R. 184. *Page 293 
Under all those decisions, the tax lien upon all the taxpayer's personalty became fixed when it was distrained by the treasurer and seized by the sheriff, as was the case here.
The judgment should be affirmed in toto. I therefore dissent.