Tacoma School District, No. 10 v. Hedges

The opinion of the court was delivered by

Hoyt, C. J.

What is the proper disposition of interest and penalty collected upon delinquent taxes, is the question presented by this record. It is claimed on the part of the appellant that they should go into the general fund of the county for the payment of salaries of county officers. The respondent contends that the amount paid as penalty and interest is an increase of the tax on account of which it is paid, and should be credited to the same fund; that each of the-funds for which taxes are levied is entitled to such a proportion of the penalty and…