Wilberg v. Yakima County

The facts in this case are stipulated and are that Baldoser, on March 1,1921, was the owner and operator of a retail grocery business in Yakima, county, the assessor of which county assessed the stock of goods and fixtures as of that date for taxation for the year 1921; that Baldoser continued to own and operate the business from March 1, 1921, to November 16 of the same year, when he sold the building, including the stock and fixtures, to the respondents, who took possession and continued to operate the grocery business; that, pursuant to the assessment, a tax was levied against the stock of…