E. K. Wood Lumber Co. v. Whatcom County

The question presented in this case concerns the claim of Whatcom county to the right to assess a stand of timber as “omitted property.” The question at issue was determined upon the pleadings, a brief resume of the pleadings being therefore necessary.

Plaintiff, E. K. Wood Lumber Company, a corporation, in its complaint, after formal allegations, alleged its long standing ownership of certain unimproved real estate in Whatcom county, and that it owned both the land and all timber thereon; that, from 1924 to 1937, both years inclusive, the defendant Whatcom county levied general real estate…