Legal Opinion

Allen v. Peterson

Washington Supreme Court

Decided May 1, 1905No. 5154PublishedCited by 15 opinions

Appeal from an order of the superior court for San Juan county, Joiner, J., entered January 8, 1904, denying defendants’ motion to vacate a tax foreclosure judgment entered January 8, 1902, after a hearing upon affidavits.

1Opinion of the CourtFullerton, J.

On September 14, 1901, the county treasurer of San Juan county, issued to the respondent, E. E. Allen, a certificate of delinquency for the taxes for the year 1897, levied and assessed against four certain tracts of land, each containing forty acres, in section 13, T. 37, N., E. 3, W., W. M. The certificate recited that the property had been assessed to C. J. L. Peterson for the year named. On the same day the respondent paid all the taxes subsequently assessed against the property which were then due and payable. On September 18, 1901, he began an action to foi’eclose his certificate of…

2Cases cited10 opinions

  1. Terry v. AndersonSupreme Court of the United States · 1877
  2. Wheeler v. JacksonSupreme Court of the United States · 1890
  3. Williams v. PittockWashington Supreme Court · 1904
  4. Washington Timber & Loan Co. v. SmithWashington Supreme Court · 1904
  5. Woodham v. AndersonWashington Supreme Court · 1903

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3Cited by15 opinions

  1. Mercury Herald Co. v. MooreCalifornia Supreme Court · 1943
  2. Rowland v. EskelandWashington Supreme Court · 1905
  3. Cota v. McDermottNorth Dakota Supreme Court · 1944
  4. Sparks v. Standard Lumber Co.Washington Supreme Court · 1916
  5. Northern Road Improvement District v. MeyermanSupreme Court of Arkansas · 1925

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