Lewis v. City of Seattle

Reavis, C. J.,

(dissenting). — We cannot assent to the imposition of ten per cent, interest per annum from February 28, 1891, the date of the original assessment^ until the tax was delinquent under the reassessment. We think the validity of such an interest charge has not been directly before this court or decided in any former case. An examination of the two cases relied upon in the opinion of the majority, Northwestern, etc., Bank v. Spokane, 18 Wash. 456 (51 Pac. 1070), and Philadelphia, etc., Trust Co. v. New Whatcom, 19 Wash. 225 (52 Pac. 1063), shows that the question was not properly…