Legal Opinion

Tozer v. Skagit County

Washington Supreme Court

Decided February 24, 1904No. 4831PublishedCited by 17 opinions

Appeal from a judgment of the superior court for Skagit county, Joiner, J., entered July 16, 1903, upon granting a nonsuit, dismissing an action to recover an excessive tax paid under protest.

1Opinion of the CourtFullerton, C. J.

In this action the appellant sought to recover from Skagit county the sum of $464.88, paid as *148taxes on certain lands belonging to him, situated in and subject to taxation in that county. The facts shown by the record, upon which the appellant bases his right to recover, are substantially these: In 1900 the lands mentioned were regularly assessed for taxation by the assessor of Skagit county, and their values duly equalized and fixed by the board of equalization for the ensuing biennial period. In 1901 the board conceived that the lands were not assessed at their actual value, and proceeded to…

2Cases cited1 opinion

  1. Montgomery v. Cowlitz CountyWashington Supreme Court · 1896

3Cited by17 opinions

  1. Longview Fibre Co. v. Cowlitz CountyWashington Supreme Court · 1990
  2. Byram v. Thurston CountyWashington Supreme Court · 1926
  3. Great Northern Railway Co. v. StateWashington Supreme Court · 1939
  4. Brink v. Kansas CitySupreme Court of Missouri · 1946
  5. Corwin Investment Co. v. WhiteWashington Supreme Court · 1932

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