Pacific Coal & Lumber Co. v. Pierce County

The respondent, Pacific Coal & Lumber Company, recovered in this action against the appellant, county of Pierce, for an excess payment of taxes. The taxes were levied for the year 1920, and were paid in the year 1921. The action to recover was commenced more than two years, hut less than three years, after the payment, and the sole question presented hy the appeal is whether it was commenced within the time limited hy law.

The statute, for the purpose of fixing periods of limitation for the commencement of actions, as is well understood, divides actions into different classes, based on the…