Eldridge v. City of Bellingham
Washington Supreme Court
Appeal from a judgment of the superior court for Whatcom county, Smith, J., entered February 11,1919, in favor of the plaintiff, upon overruling a demurrer to the complaint, in an action to recover a tax paid under protest.
1Opinion of the CourtMitchell, J.
Hugh Eldridge, respondent, paid, under protest, general taxes levied in the year 1918 upon his property, in the city of Bellingham, and then instituted this action to recover the excess over what he claims the city had the power to levy and collect. There was judgment in his favor, and defendants appeal.
Bellingham is a city of the first class, and is divided into seven assessment districts, viz., A, B, C, D, E, F and Gr. Relative to the assessment of property for *97the purpose of taxation, §§ 1 and 2, art. 7, of the constitution provide:
“Sec. 1. All property in the state not exempt under the…
2Cases cited4 opinions
- N. W. Halsey & Co. v. City of Belle PlaineSupreme Court of Iowa · 1905
- C. B. Nash Co. v. City of Council BluffsU.S. Circuit Court for the Southern District of Iowa · 1909
- Hansen v. City of HoquiamWashington Supreme Court · 1917
- State ex rel. Board of Tax Commissioners v. CameronWashington Supreme Court · 1916
3Cited by5 opinions
- State Ex Rel. Showalter v. CookWashington Supreme Court · 1933
- Oertel Co. v. GlennDistrict Court, W.D. Kentucky · 1936
- State Ex Rel. Draham v. YelleWashington Supreme Court · 1933
- State Ex Rel. Showalter v. CookWashington Supreme Court · 1933
- Untitled Texas Attorney General Opinion, Texas Attorney General Reports1971