Smith v. Newell

The opinion of the court was delivered by

Fullerton, C. J.

In the years 1893 and 1894 block 90 of Sylvester’s Plat to the city of Olympia was owned by one person, and was assessed for each of those years at a valuation exceeding two thousand dollars. On November 13, 1900, the taxes on this block remaining unpaid, the respondent applied to the county treasurer of Thurston county for a certificate of delinquency for the taxes due upon the east half of the block. This part of the block was then owned by the appellants, David Mitchell and wife; the west half belonging to a person not made a party…