Olson v. Chapman

(dissenting) — It is undoubtedly the rule that equity will establish a lien on land for the amount of taxes paid by one either to protect an interest of his own claimed in good faith or in fulfillment of a legal or equitable obligation to pay them to protect the interest of another. But, unless the payor falls within one of the two categories, he is merely a volunteer, to whom equity will not lend its aid. See Burgert v. Caroline, 31 Wash. 62, 71 Pac. 724, 96 Am. St. 889, where the court said:

“It is elementary, of course, that one person cannot ordinarily make himself the creditor of another…