Ozette Railway Co. v. Grays Harbor County

— The purpose of these two actions, which were consolidated for trial and for appeal, was to recover alleged excessive taxes paid under protest by the respective plaintiffs during two successive years. Defendant in its amended answers denied the material allegations of the complaints, and by way of affirmative defense alleged that the actions had not been commenced within the time allowed by law. Upon a trial to the court without a jury, findings of fact were made from which the court concluded: (1) that the statute of limitations barred recovery of any portion of the taxes paid by plaintiffs…