Island County v. Calvin Philips & Co.

This appeal is from a tax foreclosure proceeding instituted by respondent to foreclose a general certificate of delinquency upon certain parcels of land owned by divers persons, among whom are appellants.

The foreclosure of the tax lien was begun by respondent in the superior court for Island county. By stipulation of the parties, the place of trial was changed from Island county to Snohomish county. The application recited that Island county is the holder of a certificate of delinquency issued by the county treasurer of that county to it July 1, 1936; that the same was for taxes then due and…