Whatcom County v. Fairhaven Land Co.

The opinion of the court was delivered by

Stiles, J.

This was a proceeding to foreclose liens for taxes upon a large number of separate parcels of real estate, taken under the act of 1891 to cure defective titles to real estate and the general revenue law of the same year (Acts, pp. 166, 280). The taxes in controversy were those assessed for the year 1890.

Upon the return of the order to show cause, the appellant made it appear that the property assessed to it was of four classes: (1) Non-assessable tide lands; (2) lands which had no existence in fact; (3) lands which were of the actual value at…