Tacoma Mill Co. v. Pierce County

The Tacoma Mill Company seeks recovery of the sum of $3,119.30 from Pierce county, claimed as an unwarranted excess of taxes which the mill company was, by the county authorities, coerced into paying upon approximately ten acres of tide land and fifteen acres of adjoining upland in the city of Tacoma. A trial upon the merits in the superior court for Pierce county, sitting without a jury, resulted in findings and judgment awarding to the mill company recovery as prayed for, from which the county has appealed to this court.

These two tracts of land may, for purposes of our present discussion,…