Devine v. Whatcom County

Finley, C. J.,

The plaintiff, William L. Devine, owned and operated a farm equipment business known as What-com Tractor and Equipment Company in Lynden, Washington. Encountering financial difficulties, he fell behind in the payment of his county, state, and federal taxes. The defendant county levied a personal property tax on the plaintiff’s property of $698.93 for 1961, of which plaintiff paid $160; and a tax of $559.05 was levied for 1962. Defendant Bowen, the deputy treasurer of the defendant county, made a jeopardy distraint of plaintiff’s business personal property on January 26, 1962.…