In Re City of Seattle

(dissenting) —I dissent. The property with which we are concerned was subject to a lien for the taxes in ques*448tion from and including January 1, 1952, which lien became a mature and fixed obligation when the levy was made in October, 1952. RCW 84.60.020, Rem. Supp. 1943, § 11265 (part); RCW 84.52.030 [cf. Rem. Rev. Stat., § 11238]. To refer to them as the 1953 taxes is to beg the question.

The condemnation awards made by the jury on December 12, 1952, accepted by the city December 30, 1952, and paid into court January 14,1953, stood in the position of the property. The county was entitled to…