Olympia Water Works v. Gelbach

The opinion of the court was delivered by

Scott, C. J.

The plaintiff was the owner of certain water mains, pipes, engines, boilers, etc., as a part of its water system in the city of Olympia, at all times during 1895, and since. In that year said property was assessed as personal property by the county assessor at $16,000. The county board of equalization notified the plaintiff to appear and show cause why *483such assessment should not be increased to $60,000. Plaintiff appeared before said board, submitted evidence and protested against any raise. Thereupon the board raised the assessment to…