Moeller v. Gormley
Washington Supreme Court
Appeal from a judgment of the superior court for King county, Yakey, J., entered January 29, 1906, upon overruling a demurrer to the complaint, dismissing an action'to enjoin the collection of taxes.
1Opinion of the CourtRoot, J.
In 1899 plaintiff leased from the state of Washington, for a period of thirty years, certain Seattle tide lands. Thereafter the assessor of King county caused the leasehold interest of respondent in said tide lands to be assessed as personal property, and the tax was accordingly levied against such leasehold interest, and entered upon the personal tax rolls of the county for the year 1904. This action was instituted for the purpose of enjoining and restraining appellant from collecting said taxes. A demurrer to the complaint was overruled by the court. Appellant electing to stand upon his…
2Cases cited5 opinions
- Chicago Attachment Co. v. Davis Sewing Machine Co.Illinois Supreme Court · 1892
- McKee v. HoweSupreme Court of Colorado · 1892
- In re H. Wierbitzky & Co.California Supreme Court · 1892
- Sanford v. JohnsonSupreme Court of Minnesota · 1877
- Reilley v. AndersonWashington Supreme Court · 1903
3Cited by25 opinions
- Metropolitan Building Co. v. King CountyWashington Supreme Court · 1911
- Duwamish Warehouse Co. v. HoppeWashington Supreme Court · 1984
- Pier 67, Inc. v. King CountyWashington Supreme Court · 1970
- Iron County v. State Tax CommissionSupreme Court of Missouri · 1968
- Puget Sound Power & Light Co. v. City of SeattleWashington Supreme Court · 1921
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